2005 (5) TMI 590

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.... Shri Santosh Kumar, Director, for the Respondent. [Order per : S.S. Sekhon, Member (T)].  After hearing both sides and considering that earlier a show cause notice was issued alleging clandestine non-duty paid removal of excisable goods in the Aluminium tubes found short and subsequent to the explanation given of these Aluminum Tubes having been removed as waste and scrap resulting d....

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.... up final product on high speed machines and same tubes get damaged which are cleared as Waste/Scrap at Rs. 45 per kg. (ii)     Damaged tubes are not accounted in RG-1 or in RT 12 or reported into the department. (iii)    Benefit of decision in M/s. Syndet and Chemical Ind. Ltd. [1999 (108) E.L.T. (85)] is not available to the assessee since credit availed ....