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2006 (3) TMI 495

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....pellant. Shri S.N. Prasad, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  M/s. Steel Authority of India Ltd. is a manufacturer of iron and steel products. It has installed conveyor belts in the steel mill for movement of goods. Such conveyors are scraped and removed when they are worn out. Under the impugned order, excise duty has been demanded on such scrap of co....

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