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2017 (6) TMI 747 - AT - CustomsNon-production of end-use certificate - import of melting scrap - demand - Held that: - the appellants have recorded the receipt of the melting scrap in raw material account (Form IV register); RG23A Part I (quantity records maintained for .the receipt of inputs), RG23A Part Il (maintained for the amounts of duties paid on such inputs) and the heat register and the RT12 returns were categorically stating that they had received the melting scrap imported by them and consumed them in the manufacturing process - In the absence of any contradiction of the said records as produced by the appellant before the lower authorities, the impugned orders rejecting the said records as not sufficient and only the end use is required to justify the consumption of the melting scrap is not a correct appreciation of the fact - appeal allowed - decided in favor of appellant.
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