2000 (9) TMI 367

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....R, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for decision in this appeal is the admissibility of Modvat credit under Rule 57A of the Central Excise Rules, 1944 on defective/rejected polyester films manufactured and cleared by the appellants herein but returned to them by their customers. 2. On hearing both the sides, we find that the issue stands settle....