2008 (4) TMI 597

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....e Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  The appellants brought back the duty paid pesticides to their factory for the purpose of repacking and carrying out other processes under Rule 173H of the Central Excise Rules, 1944. There is no dispute that the appellants relabeled where there was damage in label and in case where there was leakage they changed the sealing sleeves, ....

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....yeing, stantering, heat setting etc., the benefit of Rule 173H cannot be denied since these processes are carried out again on the fabrics. They state that in their case also, they had repeated the processes which are deemed to be manufacture and therefore, the benefit cannot be denied. They also cited the judgment of the Tribunal in the case of Ammonia Supply Company v. C.C.E., New Delhi - 2001 (....