2002 (4) TMI 682

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dhav Rao, Advocate, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - In the impugned order the learned Commissioner (Appeals) held, "13. Thus respectfully following the above judgment of the Hon'ble Tribunal, I am of the view that the appellant's refund claim is admissible to them subject to reversal of Modvat credit involved on the damaged inputs before geting the refund....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....24,74,600/-. 3. A show cause notice was issued to the respondents herein asking them to explain as to why refund claim should not be rejected under Rule 173L(3) of Central Excise Rules, 1944. In reply to the show cause notice the assessee stated that under Rule 173L refund of duty is admissible if the goods cleared for home consumption are returned to the factory at which they were manufac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es reddish due to chemical reaction among its various ingredients. Learned DR contended that when fresh pan masala is added to the damaged pan masala the quantity becomes more and hence the number of packings exceeds the number of packings received; that the process of labelling or relabelling of containers and repacking from bulk pack to retail packs amount to manufacture. Learned DR reiterated t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the case of C.C.E., Kanpur v. Kothari Products Ltd. - 2000 (116) E.L.T. 497. In this case the Tribunal held that remaking of the damaged pan masala was undertaken by mixing the same with fresh material. No evidence was given by the Department that the value of the returned goods was less than the amount of duty paid at the time of clearances of the goods from the factory, refund allowed under Rule....