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2008 (2) TMI 240 - AT - Central ExciseDemand u/s 11D - revenue plea is that the SS scrap is chargeable to nil duty and the appellant realised the duty from the customers and therefore, Section 11D is applicable - invoice shows that goods (SS scrap) were cleared on payment of 8% of the amount of value - duty is paid on fortnightly/monthly basis and debited the duty from Cenvat account and therefore, Section 11D cannot be attracted –– revenue plea is rejected – demand not sustainable
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