2005 (3) TMI 584

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....V.N. Shukla, Advocates, for the Appellant. Smt. K.A. Mishra, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. Appellants filed this appeal against the order-in-appeal passed by the Adjudicating order passed by the Commissioner of Central Excise, Chandigarh vide which the duty was confirmed in respect of the waste and scrap of the capit....

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....in this situation, the demand is not sustainable. 5. The contention of the Revenue is that the Commissioner in the impugned order gave a finding of fact that the scrap in question generated out of the capital goods on which credit has been taken. 6. We find that in this case the appellants filed a detailed list of capital goods, and the date of acquisition of capital goods, and the....