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1979 (2) TMI 114 - GOVERNMENT OF INDIAExtract: .......able scrap under Item 25 Central Excise Tariff. Therefore the petitioners are not eligible to claim exemption on their products rolled out of steel melting scraps. The contravention of Rule 52A, 173G was established. The order regarding penalty is also correct in law. The order-in-appeal is therefore upheld and the Revision Application is rejected.
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