2002 (2) TMI 791

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri G.S. Menon, DR, for the Respondent. [Order per : Jeet Ram Kait, Member (T) (Oral)]. -  For the purpose of hearing this appeal, appellants are required to pre-deposit a sum of Rs. 72,762/- which was allegedly wrongly availed by them and confirmed under Rule 57-I of Central Excise Rules, 1944 read with Section 11A of the Central Excise Rules, 1944. They were also required to pre-deposi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ence, the procedure under Rules 173H and 173L would not be followed. 10% of these returned goods (spare parts) was used in the manufacture of further excisable goods. On these goods, the unit has availed Modvat. The rest of 90% of the goods were cleared on payment of duty for second time. Ld. Commissioner has also observed that the requirement of verification of the goods before making use in the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndered by the Western Region Bench, Mumbai in the matter of M/s. Eimco Elecon (India) Ltd. v. CCE, Ahmedabad (supra). In that case also, the components were cleared outside the factory on payment of duty but received back due to labour trouble and intimation was given to the department about the return of the components indicating availment of Modvat credit. Also in that case, the components were ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ore, submitted that the credit has been rightly denied by the lower adjudicating authority and confirmed by the lower appellate authority. 5. Heard both sides. This is a case where the goods have been returned to the factory since the recipient factory was under lock out. The facts in this case is similar to the facts in the case of Eimco Elecon (India) Ltd. v. CCE, Ahmedabad (supra). Ther....