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2004 (12) TMI 548 - AT - Central ExciseExtract: .......vailed by them. This aspect of the matter has not been considered at all. In view of the fact that the Appellants have shown clearance of copper ingots and paid duty goes to show that they have received the scrap and used the same in the manufacture of copper ingots. We, therefore, set aside the order and allow the Appeal. (Pronounced in the Court)
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