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2011 (1) TMI 860 - AT - Central ExciseWaiver of pre-deposit - utilization of inputs - the inputs in question are Medium carbon steel strapping, strapping seals, welding electrodes, angles, plate mill plate, concast billet etc. The appellant had tried to give an explanation for the consumption of these items in his factory premises. Ld. Adjudicating Authority while holding against the appellant in respect of most of the items - Appeal is allowed by way of remand.
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