2004 (11) TMI 108

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....bunal (in short "CEGAT"), Mumbai dated 15th June, 1998. The Appellants were purchasing metal scrap from the market. Among the metal scrap that they were purchasing were scrap of brass and copper utensils which fall under Tariff Item 7418.10. By virtue of Notification No. 178/88 dated 13th May, 1988 brass and copper utensils were exempted from duty. 2. The Appellants availed of Modvat deemed credi....