2005 (3) TMI 584

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....ellant. 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 capital goods under Rule 9(2) of the Central Exc....

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....e. 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 date of disposal of the capital goods, which were ....