2005 (12) TMI 166

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Chittaranjan Satapathy, Member (T)]. - Heard both sides. The appellants clear the impugned glass (tinted and non-tinted) on payment of duty in about 9000 trucks in a year. In a few cases (50-60 trucks) the same get damaged and are returned and received back in the appellants' factory. The dispute is whether the appellants allowed to take credit in respect of duty paid on such glass received back ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... other case the manufacturer shall pay duty on goods returned under sub-rule (1) at the rate applicable on the date of removal and on the value determined under sub-section (2) of section 3 or section 4 or section 4A of the Act, as the case may be.] (3) If there is any difficulty in following the provisions of sub-rule (1) and sub-rule (2), the assessee may receive the goods for being re-made, ....