2000 (9) TMI 772

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....i Y.R. Kilania, JDR, for the Respondent. [Order]. - This appeal is against the order of Commissioner (Appeals), dated 27-8-99 in which the lower appellate authority has disallowed the Modvat credit to the appellants availed on returned goods i.e. printed Aluminium foil and polycoated printed paper, which was subject to washing, resizing by slitting. The Commissioner (Appeals) has relied on C....

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.... RLT 986 (CEGAT-LB)] in this decision it is held that defective/rejected final products such as aluminium sheets, circles etc. returned to appellants and used in or in relation to the manufacture of final products are eligible inputs in view of CBEC's Circular No. 263/45/89-CX. 8, dated 7-8-89. (ii)     CCE, Meerut-II v. Bhushan Steel & Strips Ltd. [2000 (119) E.L.T. 293 (Tr....