2004 (8) TMI 611

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent. [Order]. - The appellants initially cleared H. Acid under invoice No. 61 dated 31-7-95 on payment of duty. This was returned to the appellant by the buyer on 15-12-1995. After reprocessing the same goods were cleared on 11-4-1996. At this time (11-4-1996) Modvat credit was taken on the returned/rejected H. Acid but on the invoice dated 31-7-1995. The Appellate Commissioner confirmed ....