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2017 (3) TMI 930 - AT - Central ExciseCENVAT credit - penalty - demand on the ground that appellant had imported 408.917 MT of laminated scrap during the year 2000-01 and they have suppressed the production of their final product under the guise of sub standard imported material by claiming more wastage - Held that: - there is virtually no evidence on record to establish the manufacture of final product and clearance of the same without payment of duty. There is no evidence of manufacture, their clearance and identification of the buyers and transporters - demand not justifiable - appeal dismissed - decided against Revenue.
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