1991 (8) TMI 188

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....cate, for the Appellant. [Order]. - The facts of the case in brief are that the appellant is engaged in the manufacture of castings and motor vehicle parts. They cleared some of these goods like Marine Power Take Offs (MPT) under three gate passes to their consignee i.e. M/s. Ashok Leyland in the months of April and May, 1988. The duty involved works out to Rs. 41,800/-. Since the goods were....

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....ed to the various processes so as to make them fit for marketing. This involves various operations i.e. "dismantling, cleaning for dust, rust removal, re-oiling, and replacing worn-out washers, re-assembling, testing and repainting". They have also maintained separate records for this purpose. As regards limitation aspect they submitted that 30th April, 1989 was the last day but this being a Sunda....

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....n a D-3 intimation to the department and who had even verified the same with the gate passes. Due to long storage in the godown it is obvious that there would have been some deterioration of the goods and once rejected, the appellant has no choice but to conduct the various operations so as to make them marketable. The words used in this Rule are "remade, refined, reconditioned or subjected to any....