1990 (9) TMI 209

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..... gainst the order of the Assistant Collector of Central Excise, Bangalore I Division, Bangalore, dated 9-8-1989. 1. The appellants, M/s. KAVIKA, a Government of Karnataka undertaking, are availing MODVAT credit under Rule 57A of Central Excise Rules, 1944. They received a quantity of 4910.92 kgs. of Aluminium wire from M/s. Samitan Electropowers (P) Limited, Ranchi, under Gate Pass No. 16 dated 1 .....

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..... sultant appeared for hearing. He submitted that the goods were received from Ranchi originally and during the course of manufacture they rejected 1871.71 kgs. and reversed credit to the extent in their RG 23A Pt. II. The rejected material was sent to the factory at Bangalore. This was because the factory shifted lock, stock and barrel from Ranchi to Bangalore. This accounts for the difference in l .....

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..... ese goods have come under Rule 173H indicates the reason why no duty payment particulars have been indicated in the Gate Pass. Secondly, all the documents produced clearly reveal that the appellants had received the goods, taken credit, subsequently a portion was sent back as rejected and credit reversed to that extent. Credit was, once again, taken after the goods were brought back after reproces .....

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