2007 (8) TMI 279

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..... e Respondent.   [Judgment per: H.L. Gokhale, C.J. (Oral)]. - Heard Mr. Sinha in support of these three reference applications and Mr. Mathur and Mr. Dubey, learned counsel appearing for the respondent/assessee. 2. The revenue is seeking a reference with respect to the orders passed by the Customs, Excise & Gold (Control) Appellate Tribunal. 3. The short facts leading to these reference ap .....

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..... e the modvat credit before getting the refund. 6. Mr. Mathur, has referred to a judgment of the Apex Court in Indian Organic Chemicals Ltd. V. Collector of Customs & Excise, reported at 1996 (88) E.L.T. 644 (S.C.), wherein the Apex Court has approved the view of the Tribunal that where the physical and chemical characteristics of the original input waste and the resultant waste are the same, the .....

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