2004 (10) TMI 201

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....ember (J)]. - In this appeal which has been preferred by the Revenue against impugned order-in-appeal, the issue relates to the duty liability of the respondents in respect of the waste and scrap arising out of the excisable goods, cleared by them without payment of duty. 2. The ld. JDR has contended that waste and scrap had arisen from the capital goods on which the credit was availed by the r....