1993 (12) TMI 150

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....ni, Consultant, for the Respondent. [Order per : R. Jayaraman, Member (T)]. - This is an appeal from the Collector against the Order-in-Appeal No. A-111/90, dated 27-5-1991 passed by the Collector of Central Excise (Appeals), Pune. In the aforesaid order, the Collector (A) has allowed the appeal of the respondents with consequential relief. 2. The facts of the case are that the respo....

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....tral Excise Rules. However, the Asstt. Collector rejected their refund claim on the ground that the plastic sheets were returned by M/s. Kelvinator on debit of duty in terms of Rule 57F(1)(ii) indicating for sale as inputs. Hence, in such a case, the provisions of Rule 173L cannot be available, since the goods cannot be construed to be goods returned for reprocessing for applying Rule 173L. Howeve....

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....r G.P. 114 issued by M/s. Kelvinator has to be given as credit in the Modvat account of the respondents. Admitted position is that no such credit was taken, but they were taken for reprocessing under D-3 declaration. This itself indicates that identity of the goods received on return by M/s. Kelvinator was established with the respondents' clearance under G.P. No. 111 dated 31-10-1988. When they h....