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2008 (12) TMI 110 - CESTAT AHMEDABADCredit on scrap obtained from breaking of imported as per Not. 177/86-C.E. – appellant by relying upon them Trade Notice No. 38/99 issued by CCE, Chandigarh submit that the scrap obtained by breaking of imported ships would not be covered by the restriction clause in the above Notification – revenue relying upon the decision of Tribunal in the case of M/s. Sardar Steel Mills, has been rejected by Tribunal in case of Vidyaram Steel Re-Rolling Mills – benefit not deniable to appellant
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