2018 (10) TMI 1322

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....S.N. Gohil (A.R.) ORDER Per: Ramesh Nair The brief facts of the case are that the appellant have procured certain inputs from a DTA unit under CT-3 procedure after receipt of the material the goods were found and feet for consumption in the production therefore the same was returned back to the original supplier. The case of the department is that once the non duty paid under CT-3 receive....

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....d Rule in particular Rules, 6 and proviso thereof, it is clear that the goods received are found to be defective or damage or unsuitable or surplice to the needs of manufacturer. He may return the subject goods the original manufacturer of the goods for whom he obtain these goods therefore due to this specific provision no duty of returned of the goods should be demanded. He placed reliance in the....

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....ve or damage of un suitable or surplice to the needs of the manufacture. He may return the subject goods to the original manufacturer of the goods. According to this provision duty cannot be demanded from the appellant. the similar issue has been considered by this Tribunal in the case of Dr. REDDY'S LABORATORIES LTD (Supra) in that case also the fact was the surplice goods for returned to the ori....