1996 (4) TMI 307

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..... is moved by the revenue against the aforesaid order of the Collector (Appeals) allowing Modvat credit in respect of CTD end cuttings and CTD bar cuttings. The department s objection was that the decla- red input is ferrous waste and scrap (remelting scrap) classifiable under Heading 7203.20, whereas the goods received are CTD end cutting and CTD bar cuttings of steel classifiable under Heading 721 .....

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