2005 (5) TMI 448

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....ent. [Order]. -  Being aggrieved with the order passed by Commissioner (Appeals), revenue has filed the present appeal. 2. The question to be decided in the present appeal is as to whether the finished products returned by the respondent's customer on account of some being defective, can be treated as inputs for the purpose of taking credit of duty under erstwhile Rule 57A of th....

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....how that after removing defects, which might be there in the said bags, they were cleared on payment of duty. It is not necessary that the defective HDPE bags must be first converted into granules and then new bags should be manufactured out of the regenerated granules. There may be other types of defects in the bags which may be removed, - or cured and cleared on payment of duty. In absence of an....