2004 (8) TMI 611

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.... Shri R.K. Chandan, JDR, for the Respondent. [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 31-7-199....