2007 (1) TMI 571

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....te Authority has held that refund of ₹ 85,895/- claimed by the respondents herein on duty paid waste and scrap generated out of machining process is admissible. 2. I have heard both sides and find that the Commissioner (Appeals) has relied upon the Tribunal's order in the case of M/s. Preetam Enterprises (Order No. A/577/WZB/2004-CII dated 13.7.2004 in which it has held that the demand ....