2005 (8) TMI 545

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....the Respondent. [Order]. -  None appeared on behalf of the respondent in spite of notice, therefore, the appeal is being taken up in absence of the respondents. Heard ld. SDR. 2. The contention of the Revenue is that the respondents cleared the capital goods to the sister concern on payment of duty under Rule 57S of Central Excise Rules. The capital goods were received back in t....

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....ame goods were received in the factory for repair or reprocessing not amounting to manufacture and Rule 173L is in respect of the refund of duty in respect of the duty paid goods returned to the factory for remade, refund reconditioning or subject to any other similar processes. The contention of the Revenue in the present case is that the respondents cleared the capital goods to their sister unit....