2006 (7) TMI 675

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....For the Respondent : R. K. Singla ORDER S. L. Peeran (Judicial Member) The stay application and the appeal are taken up together for the disposal as the issue is covered by the Tribunal rulings. The appellants had removed scraps generated from the capital goods. The Revenue has proceeded to cover such scraps in terms of Para 8 (a) of Section XV which states that waste and scrap means "meta....