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    <title>2007 (2) TMI 527 - CESTAT, NEW DELHI</title>
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    <description>Clearance of slit HR sheets that did not conform to required dimensions was not removal of inputs as such where the sheets had been issued for manufacturing steel tubes and pipes and slit during the manufacturing process. As the rejected slits were cleared on payment of appropriate duty, Modvat credit was not required to be reversed. The Revenue&#039;s appeals failed.</description>
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      <description>Clearance of slit HR sheets that did not conform to required dimensions was not removal of inputs as such where the sheets had been issued for manufacturing steel tubes and pipes and slit during the manufacturing process. As the rejected slits were cleared on payment of appropriate duty, Modvat credit was not required to be reversed. The Revenue&#039;s appeals failed.</description>
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