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2010 (1) TMI 356 - AT - Central ExciseScrap- Appellants are using sheets for manufacturing electrical stampings in the course of which scrap is generated. The appellants have been denied exemption in respect of such scrap leading to Appeal No. E/293/03. They have also been denied consequential refund. Held that- the appellants shall be eligible for consequential refund of the duty paid by them subsequently on such scrap. However, since the duty amount has been paid by utilizing Cenvat credit, they would be entitled to refund of duty through Cenvat credit route. Both the appeals are allowed in the above terms.
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