2000 (9) TMI 538

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellants. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant, after filing the declaration required by Rule 57G, took Modvat credit of the duty paid on a consignment of its product dyetol DF, stated to be a dispersing agent, cleared by it to customers, returned by that customer for reprocessing. The credit so taken to supply towards p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d out at the Custom did not amount to manufacture. We see merit in the contention of the advocate for the appellant that the goods are not capable of being used for the purpose for which they were intended and that is why they were returned for reprocessing and that rendering them marketable therefore is a process of manufacture. We however do not pursue this aspect. This is for the reason that th....