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1996 (8) TMI 274 - CEGAT, NEW DELHIExtract: ....... that the raw materials for the manufacture of M. S. rounds, squares, angles and channels were not scrap but were rollable materials and rejected the department rsquo s appeal. Ld. DR concedes that input materials are rerollable. In view of this following the ratio of the aforesaid order, we reject the revenue appeals and uphold the impugned order.
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