2007 (12) TMI 351

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...., for the Respondent. [Order]. - Revenue filed this appeal against the impugned order whereby Commissioner (Appeals) set aside demand on the ground that respondent cleared the same goods after remaking under Rule 173-H of Central Excise Rules. 2. The respondents are engaged in the manufacture of polyester chips and cleared certain quantity of chips on payment of duty. Certain quantit....

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....stinguish the decision of the Tribunal in the case of Enfield India Ltd. v. CCE reported in 1996 (88) E.L.T. 773 relied upon by the Commissioner (Appeals). 4. The contention of the respondent is that as per the provisions of Rule 173H the manufacturer is permitted for re-made, refined, reconditioned, repaired or subjected to any similar process in respect of duty paid goods received in the....

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....espondent thereafter some processes were undertaken by the respondents and cleared the chips without payment of duty. The contention of the Revenue is that the second time clearance of chips of film grade, therefore, are not the same chips which were received in the factory. I find that as per the provisions of Rule 173H the manufacturer is permitted for being to remade, refined, reconditioned and....