2006 (11) TMI 66

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....I find that the appellants, during the relevant period were undertaking the job of Galvanization of duty paid steel sections on job work basis. Since galvanization does not amount to manufacture, the final product was being removed without payment of duty. The appellants were also reversing the Modvat credit of duty availed in respect of zinc used in galvanization, in terms of the provisions of Ru....

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....er dated 19-6-1997 allowed the appellant to restore the Modvat credit of Rs. 4,32,807/- (Rupees Four lakhs thirty-two thousand eight hundred seven only) to their RG.23A Part II account. The said order was appealed against by the Revenue and Commissioner (Appeals), vide his impugned order, reversed the same on the ground that the appellant should have filed a refund application, which was required ....