2007 (1) TMI 50

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....ral Excise Duty. 2. During the period July 2001 to December 2003, the appellant brought back to its factory 6,566 nos. of duty paid gears, upon return from the market. Cenvat credit equivalent to the duty paid at the time of original clearance of these gears was taken in terms of Rule 16 of Central Excise Rules. Subsequently, after defect removal, the returned gears (except for 1902 pieces) were ....

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....ppressed any facts. These contentions were rejected in adjudication as well as in first appeal. Hence, the present appeal. 5. I have perused records and heard both sides at length. 6. The appellant's contention that the case of 1902 returned gears was one of manufacture and clearance cannot find acceptance. The defective gears were brought for the purpose of rectification of defects. In rectific....