2002 (1) TMI 813

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....nt. Shri A. Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant is a manufacturer of aluminium sheets and foils. It is stated that it received some consignment of these goods that it sent out to buyers which were rejected by them for reprocessing. It is stated that it reprocessed and cleared these goods in terms of Rule 173H. The department was o....

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....ure of the finished goods which are purported to have been received back, the goods are capable of reprocessing, without subjecting the goods to fresh manufacturing process. The goods are aluminium foils and poly films. Looking at nature of goods, prima facie, it is unlikely, such so called defective/damaged poly films/aluminium foils can be subjected to reprocessing." He also finds that proper re....