2003 (4) TMI 354

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.... Shri R.V. Ramakrishnappa, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The appellant filed a D 3 declaration under Rule 173L since the goods were returned to the factory for being remade, recondition or subjected to another similar processes in the factory. After carrying on the process, they filed a refund claim. Pursuant to that, a show cause notice was issue....

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....that the rejects scrap are sent back. Such clearance were not covered under provisions of Rule 173L of Central Excise Rules, 1944 and therefore the refund claim is inadmissible." 2. The Commissioner (Appeals) upheld this 'rejection' after considering the letter of the customer which reads as follows : "This has reference to the materials supplied by you our site, at Perundurai, Tamil Na....

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....) are of vide import, covering a process of transformation. It implies re­making, in the sense of making once again i.e. manufacturing once more. In Circular No. 2/87, dated 7-1-87, the CBEC referred to the opinion of the Law Ministry whereby the meaning attached to the word "remade" as used in this rule amounted to remanufacture. Accordingly in the case of Triveni Sheet Glass Works Ltd. v. CC....