2009 (12) TMI 802

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....rely confirmed the earlier order of his predecessor. He states that the appellants had received back defective goods under Rule 173H of the Central Excise Rules, 1944, for repair, remaking, etc. on which duty was initially paid. They have maintained records wherever the impugned goods have been remade amounting to manufacture and in respect of such goods the appellants have again paid duty. In respect of the remaining goods only minor repairs have been done and the same have been cleared without payment of duty as permitted under Rule 173H. They have filed necessary intimation under D3 and they were not asked to follow any procedures nor any additional documents were required to be maintained by them either under the Rules or under the inst....

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....d good parts are put to further use as defective parts are discarded. The statements as stated above do not show that every item brought under Rule 173H was dismantled. 5. We also find that under Rule 173L where a refund is allowed in respect of defective goods received back, there is a stipulation for keeping such goods in a segregated manner with separate accounts. Such a strict stipulation is not there in respect of Rule 173H. No doubt Rule 173H authorises the Commissioner to subject an assessee to specific conditions in regard to goods received and repaired but there is no reference in the adjudicating Commissioner's order regarding any additional conditions stipulated. 6. Under the circumstances, the internal records maintained b....