2007 (12) TMI 35

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....sides. 2.  In respect of this appeal filed by M/s. Burn Standard Co. Ltd., a Public Sector Unit, while granting waiver of pre-deposit we had taken the following prima facie view     "The appellants received duty-paid iron and steel products which they use in the manufacture of exempted Railway Wagons, and in the course of such manufacture, certain waste and scrap arise, which....