2004 (8) TMI 559

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..... Shri Arun Chopra, JDR, for the Respondent. [Order]. - This appeal is filed against the order of the lower appellate authority rejecting the refund claim of the appellant under Rule 173L of Central Excise Rules. 2. Briefly, the facts are that the appellant cleared his final product under different consignments after paying duty leviable thereon. A part of the quantity of those go....

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.... of straightening and surface cleaning is not a manufacture and therefore, Rule 173-L does not apply. If the contention of the department is correct, then, when the goods are cleared for the second time no duty is payable on them because the department itself says that the goods have not undergone the processes of manufacture. Further, the Tribunal in the case of CCE, Indore v. Pratibha Syntex Ltd....