2003 (12) TMI 183

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....moved the same on behalf of loan licencee M/s. E. Merck (I) Ltd. for export under Bond. The consignment could not be exported due to packing defects and was received back in the factory under the provisions of Rule 173M and after rectification of the defects cleared for home consumption under invoice dated 15-10-1999. The quantity under Export was 78,400 strips and 500 strips of samples while quan....

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....remaining quantity being a processing loss which is not being questioned. (c)        The Larger Bench in the case of M/s. Tin Manufacturing Company [2000 (119) E.L.T. 290] have held if defective duly paid metal containers are received back and re-made into raw metal containers which meet the specifications, then such defective Tin Containers would be eligible ....