2008 (1) TMI 818

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...., Advocate, for the Respondent. [Order 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 par....