2005 (5) TMI 482

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....han, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from Order-in-Appeal No.160/2003-Cus., dt. 21-4-03 confirming duty by denying the benefit of Notification No. 83/90-Cus., dt. 23-3-90. The appellants had utilized imported melting scrap to the extent of 551.760 MTs out of a total quantity of 974.710 MTs imported by them. The Commissioner has not g....

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....of end use consumption certificate is a procedural requirement and so long as the same has been produced, the benefit of the exemption notification cannot be denied as has been consistently held by the Tribunal and High Courts. Therefore, the impugned order is modified to the extent that assessee is eligible for availment of benefit of notification to the extent of 551.760 MTs of steel melting scr....