2006 (12) TMI 338

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....[Order]. - The appellants herein who are manufacturers of excisable goods such as forgings of iron and steel, machined components etc. falling under Chapter 73, 82, 87 of the schedule to the Central Excise Tariff 1985 were receiving back their finished goods which were rejected by their customers on detection of certain defects and availing Cenvat credit against the customers' invoices. The appe....

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....goods on which the credit of the amount involved in the present case has been taken. The submission of the Id. counsel of the appellants is that when the inspection carried out by them on the returned goods, it was revealed that certain goods would be repaired by removal of the defects and sent back, they were returning the goods to their customers only on payment of duty, and they rely upon the T....