2001 (2) TMI 535

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....nt. [Order]. - The appellant was engaged inter alia in the manufacture of printing ink. Some consignments of the ink that is so manufactured were not accepted by the customers, being defective, and returned to it. The appellant thereupon took modvat credit of the duty paid by it on these goods when it cleared them earlier, and utilised the credit towards payment of duty on the inks obtained ....

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....decision, the Tribunal had found that process to which Sigma Paints subjected rejected paint or varnish did not amount to manufacture and therefore the provisions of the Modvat credit procedure would not be available. 4. It does not appear to me necessary, in order to dispose of the appeal, to examine whether the reprocessing undertaken by the appellant of the defective goods amounts to ma....

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....ning or similar processes, duty is required to be paid only if the process to which the goods are subjected amounts to manufacture. 6. Applying this principle to the facts before us, and still maintaining the assumption that there was no manufacture, the entry by the appellant in the RG23A register debiting the amount of credit towards the duty payable was unnecessary. That entry cannot be....