1998 (7) TMI 347

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..... Ms. R. Lakhani, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  We find that the question for consideration in this appeal is settled by the decision of this Tribunal and therefore proceeded to take up the appeal for disposal after waiving the deposit. 2. Appellant manufactures Acrylonitrite Betadiene Styrene (ABS) resin. Some consignments of the goods ....

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....ent issued notice proposing denial of the credit on the ground that the final product could not be the input. The appellant contended that the goods were in the process for the manufacture of ABS and therefore were inputs. The Asst. Commissioner, in his order, or the Commissioner (Appeals) confirming the finding of the Assistant Commissioner did not address himself this issue. Each of them found t....

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.... Pvt. Ltd. v. C.C.E. [1997 (93) E.L.T. 283] that defective electrical stamping sent back by the buyer can be inputs for the manufacture of such stampings. 6. Departmental Representative contends that the decision required reconsideration in view of the finding in it that provisions of Rule 173H and Rule 173L cannot apply to goods which are to be manufactured from the defective goods. She s....