1996 (3) TMI 290

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....he Respondent. [Order]. -  Assessee received back from the buyers a consignment each of pine tar and rosin oil compound. Pine tar was returned because of strike in the buyer's factory and the other commodity because it was rejected by the buyer. Both consignments were accompanied by the gate pass issued on clearance from the assessee factory. On receipt of the consignment the assessee t....

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....ly taken and it was reversed by payment of duty equal to it. There is no question of demanding duty once again on the ground of goods having been cleared by using this credit. He also imposed penalty of Rs. 4,000/- for lapse of the assessee. 3. In appeal Collector (Appeals) held that there was only a procedural error on the part of the assessee allowed its appeal and set aside the Assistan....

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....s such and the rosin oil compound subjected to some form of reprocessing the nature of which is not indicated. What was cleared however was a same commodity as one came in - rosin oil compound. The goods were therefore not inputs covered under inputs within the meaning of Rule 57A and credit could not be taken on them. The matter is covered by the ratio of the decision of this Tribunal in Collecto....