2004 (5) TMI 501

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....hri D.N. Choudhary, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal which has been filed by the appellants against the impugned order-in-appeal dated 13-10-2003 passed by the Commissioner (Appeals), the issue relates to the availability of Modvat credit on the rejected goods received by them from their buyers under duty paying documents and used as inputs. ....

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.... their buyers as defective ones, under cover of valid duty paying documents. The rejection of the goods by the buyer was invariably done due to damage to the goods caused in transit. Those rejected goods were again utilised by the appellants as inputs for the manufacture of their final products which were again cleared by them on payment of duty. 4. The case of the appellants squarely stan....