2008 (1) TMI 818

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....r per : T.K. Jayaraman, Member (T) (for the Bench)]. - Revenue has filed these appeals against the impugned order on the ground that the benefit of Notification No. 214/86 is not be available to the respondents. 2. The respondents received scrap from various manufacturers of hand tools. The scrap is converted to billets and thereafter into rectangular parts. These rectangular parts are sent to ha....