2005 (5) TMI 590

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..... . [Order per : S.S. Sekhon, Member (T)]. After hearing both sides and considering that earlier a show cause notice was issued alleging clandestine non-duty paid removal of excisable goods in the Aluminium tubes found short and subsequent to the explanation given of these Aluminum Tubes having been removed as waste and scrap resulting due to wastage in manufacture and input credit having b .....

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..... or in RT 12 or reported into the department. (iii) Benefit of decision in M/s. Syndet and Chemical Ind. Ltd. [1999 (108) E.L.T. (85)] is not available to the assessee since credit availed on tubes is not available for damage tubes. (iv) No further material of damage is required and it is established. (c) After hearing both sides and considering the material it is to be held that for d .....

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