2007 (3) TMI 87

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....ed in the manufacture of insulated winding wire/bare copper wire of various dimensions under sub-heading No. 8544.00 and 7480.19 of the Central Excise Tariff Act, 1985. The respondent cleared the duty paid material accompanied with their invoice No. 271 dated 20-1-02 and 286 dated 31-10-2002 to M/s. Oswal Electricals (Pumps). The consignee M/s. Oswal Electricals (Pumps) by letter dated 13-1-03 inf....

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....missioner (Appeals) disposed of the appeal with the direction to the Deputy Commissioner/Assistant Commissioner to verify the duty paying documents of the respondents under which the goods were originally removed to the buyer/consignee M/s. Oswal Electricals (Pumps) and to allow the Cenvat credit. 3. Heard the learned DR on behalf of the Revenue. None appeared on behalf of the respondent. By le....

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....ified in the provisions of sub- rule (1) and (2), the assessee may receive back the goods for repair, reconditioning or remaking be removed the goods subsequently subject to conditions as may be specified by the Commissioner. It is revealed from the records that in this case the respondents removed the duty paying goods to the consignee which were returned back to the respondents for remaking/reco....