2013 (12) TMI 1141

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..... rded any finding as regards waste and scrap is generated either by mechanical working on the capital goods or otherwise – following UNION OF INDIA Versus HINDUSTAN ZINC LTD. [2007 (3) TMI 198 - HIGH COURT RAJASTHAN] – the appellant has made out a prima facie case for the waiver of the amount – pre-deposits waived till the disposal – Stay granted. - Appeal No.:E/862 of 2012 - - - Dated:- 30-4-2013 .....

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..... uring the use. It is undisputed that the invoices which are raised are for the goods as waste and scrap. We find that both the lower authorities have not considered and recorded any finding as regards waste and scrap is generated either by mechanical working on the capital goods or otherwise. In the absence of any such finding, we are of the view that the decision of the Hon'ble High Court of Raja .....

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