2000 (6) TMI 47

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.... [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the issue for our consideration is whether the Modvat credit was allowable when the defective cold rolled coil, cold rolled sheets etc. were received back for re-processing and clearance on payment of appropriate duty. The show cause notice had been issued alleging that the goods received back were manufactured by the r....

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....involved were processes which amounted to manufacture as per note (4) of Chapter 72 of the Central Excise Tariff. The Tribunal had observed that "it is immaterial that the classification of the product remains the same". Thus, the earlier view taken by the Commissioner (Appeals) which had been followed in the present case had already been confirmed by the Tribunal. 4. Shri Sanjeev Srivastava, l....