2004 (12) TMI 543

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.... Shri V. Valte, SDR, for the Respondent. [Order]. - Shri D.K. Tyagi, learned Advocate, submitted that M/s. Shree Shyam Pipes (P) Ltd., manufacture copper pipes and tubes availing the benefit of Modvat credit; that while clearing the copper scrap under provision of Rule 57F(4) of the Central Excise Rules, 1944 they had reversed the credit at the rate of 10%; that the Department directed them ....