2003 (11) TMI 442

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....ant. Shri J. Singh, JDR, for the Respondent. [Order]. - This appeal has been directed against the impugned order-in-appeal dated 23-5-2003 vide which the Commissioner (Appeals) has confirmed the order-in-original of the adjudicating authority. The facts are not much in dispute. The appellants claimed Modvat credit of the disputed amount in respect of the defective goods which they cleared....

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....ether the defective parts returned to the appellants had been reprocessed by them in their factory in the same manner as they used to process the raw material for manufacture of the final products in the normal course. In order to comply with this direction of the Tribunal, the adjudicating authority afforded 3 personal hearing to the appellants and thereafter visited their factory premises on 31-....

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....e which were being adopted by them in the manufacture of their final products. That being so, the appellants had been rightly disallowed the Modvat credit. The contention of the learned Counsel that the claim of the appellants under Rule 173H should have been in the alternative consideration as they made a request before the adjudicating authority in this regard, cannot be accepted. No such plea w....