1991 (6) TMI 140

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.... Respondent. [Order]. -  This appeal is directed against the Order in Appeal No. GSM-1638/89 AHD dated 2-6-1989 passed by the Collector of Central Excise, Bombay confirming the Order-in-Original No. MP/171 to 179/88 dated 16-12-1988 of the Asstt. Collector, Central Excise, Ahmedabad, rejecting the appellant's claim for refund vide Rule 173L of the Central Excise Rules. 2. The appella....

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.... Consultant of the appellant who submitted that Rule 173L did not contemplate maintenance of accounts even during the process of re-manufacture and they did maintain their accounts up to the stage of putting the material, received back, for reprocessing and further they had produced the accounts in relation to the manufactured items which were received by them after reprocessing. He also produced ....

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....(1) of the said Rule is of maintaining separate accounts pending they are being remade, refined, reconditioned or subjected to any other similar process. Sub-rule (2) requires maintenance of the detailed account of the returned goods and the process to which they are subjected after the return to the factory. The issue therefore is whether merely during the reprocessing, the goods if mixed up with....