9911796707
TMI Blog1998 (8) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... The Commissioner of Central Excise, Mumbai - V has filed this appeal against the impugned order captioned above of the Commissioner of Central Excise (Appeals) Mumbai. The Respondents manufacture goods falling under Chapter 73 and 87 of the Central Excise Tariff Act, 1985 and are availing of Modvat credit under Rule 57A of Central Excise Rules. Some of the goods supplied by the Respondents wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted out that unless it is proved that the rejected goods are, infact used in the manufacture of final products in a process amounting to manufacture, credit of duty under Rule 57A will not be available. Here the respondents are receiving the goods for repairs only which will not amount to manufacture. Therefore they are not entitled to Modvat credit on the returned defective goods from their cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eturned goods duty will be debited at the same rate. The learned Counsel also pointed out that even in the grounds of appeal it has been stated that there was a declaration of the returned goods by the respondents. In such a situation, it was urged, that the ratio of the Tribunal judgment in the case of Alcobex Metals Ltd. v. Collector - 1993 (68) E.L.T. 146 will be applicable to the case wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roper shape for utilisation and any such process would amount to the process of manufacture which answers the ground raised by the department in their appeal. 4. On a careful consideration of the submissions made by both sides, I find lot of force in the submissions made by the learned Counsel which need to be accepted. The record shows that there was a declaration under Rule 57G duly acknowledg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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