2005 (1) TMI 298

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..... the demand of duty raised on metal scrap arising from the scrapping of imported machinery, and Revenue aggrieved by non-imposition of penalty. 2. We have heard both sides and perused records. It is not in dispute that it is the scrapping of old machinery which has led to the generation of metal scrap. It is not also the Revenue case that any Modvat credit had been taken on the machinery, thus, a .....

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