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TMI Blog1991 (8) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... gaged in the manufacture of castings and motor vehicle parts. They cleared some of these goods like Marine Power Take Offs (MPT) under three gate passes to their consignee i.e. M/s. Ashok Leyland in the months of April and May, 1988. The duty involved works out to Rs. 41,800/-. Since the goods were lying with the transport company for nearly six months, the consignee did not accept the same. The g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . dismantling, cleaning for dust, rust removal, re-oiling, and replacing worn-out washers, re-assembling, testing and repainting . They have also maintained separate records for this purpose. As regards limitation aspect they submitted that 30th April, 1989 was the last day but this being a Sunday the refund claim was filed on 1-5-1989. In this connection they are relying upon the decision in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng storage in the godown it is obvious that there would have been some deterioration of the goods and once rejected, the appellant has no choice but to conduct the various operations so as to make them marketable. The words used in this Rule are remade, refined, reconditioned or subjected to any other similar processes in the factory , the last phrase covers all types of such situations and shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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