2007 (11) TMI 152

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....both sides. 2. The Appellants used several duty paid inputs and after taking credit of the inputs, the Appellants manufactured Accinox ZC, a rubber processing chemical. In the process small quantities of waste is generated which has been destroyed by them, during the material period by burning. They had made two test clearances valued about Rs. 40,000/- on which they had paid the duty but the pur....