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2007 (11) TMI 222 - CESTAT, BANGALORECredit availed on granules used in mfg. of final good – waste & scrap generated during manufacture - waste is an excisable commodity & is removed on payment of duty so there is no requirement of reversing the credit on it which is cleared for home consumption – when assessee has reversed credit on inputs contained in goods to be exported to claim drawback, there is no justification for demanding credit availed by the appellants on the scrap generated, which was only cleared on payment of duty
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