1996 (8) TMI 248

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....allick, JDR, for the Respondent. [Order]. -  The appellant, a manufacturer of various excisable products of base metals and availing of Modvat benefit had received back from some of their customers certain goods supplied by them which were found to be defective by such customers. They took such returned goods in their manufacturing process by melting for the manufacture of their final p....

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....d holding that the returned items were their final products and not their inputs. He pleaded that the appeal be allowed. 3. Shri D.S. Mallick, Departmental Representative opposed the plea. 4. I have considered the submission. I have [perused] the record. A copy of the declaration filed by the appellants under Rule 57G of Central Excise Rules is available in the appeal papers. The f....