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1990 (12) TMI 204 - AT - Central ExciseExtract: .......ent is justified in recovering duty at the stage prior to the last stage as, in the last stage, the product, i.e. steel melting scrap is subject to nil rate of duty. 8. In the result, we uphold the demand of duty for the period of 6 months prior to the date of issue of show cause notice. 9. The appeal is dismissed subject to the above modification.
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