2005 (6) TMI 375

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....t. Shri P.M. Rao, DR, for the Respondent. [Order]. -  Heard both sides. The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). In the present case the benefit of Modvat credit in respect of defective goods received in the factory was denied on the ground that the Bill of Entry was not in the name of the appellant. 2. Brief facts of t....

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....ellants cleared the goods on payment of duty to M/s. Jal Health Care Ltd. and the same were exported. This fact is not disputed by the Revenue. The goods were returned to M/s. Jal Health Care Ltd. by the foreign customer. M/s. Jal Health Care Ltd. filed a Bill of Entry specifically mentioned the exported goods reimported and M/s. Jal Health Care Ltd. endorsed this consignment of goods covered unde....