2007 (11) TMI 50

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....<br>E/593/2007 - 1368/07, 1114/2007<br>Central Excise<br>[Order per] - In the instant case the appellants had removed the scrap of steel angles, channels etc., accruing in the course of manufacture of....

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....llant's own sister unit and that whatever duty was paid was availed by its sister unit instantly as Cenvat credit. The appellant has paid the duty in terms of the revised value determined in the impug....