1999 (6) TMI 240

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..... der]. Being aggrieved with the order of the Commissioner (Appeals), Central Excise, Calcutta-I the Revenue has filed the present appeals. 2. I have heard Shri R.K. Roy, ld. JDR for the Revenue and Shri B.N. Chattapadhaya, ld. Consultant for the respondents. 3. The short point in the present appeals is as to whether the respondents are entitled to take Modvat credit in respect of the defe .....

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..... facturer. 4. Shri B.N. Chattapadhaya, ld. Consultant has argued that after Alcobex Metals Ltd., a number of other judgments are also there following the judgments given in the Alcobex Metals. He relies upon the following decisions of the Tribunal : (i) Udashi Stamping Pvt. Ltd. v. C.C.E. - 1997 (93) E.L.T 283 (ii) Brij Industries, Agra v. C.C.E., Kanpur - 1998 (28) RLT 173; and (iii) .....

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..... been referred by the Division Bench. Furthermore, as rightly distinguished by the Id. Consultant that no manufacturing process took place in the Krishna Fabricators Pvt. Ltd. case. The facts are not at all four corners of the present case where the defective final product received back by the respondents was remelted along with other inputs and was re-manufactured into fresh final product. Shri R .....

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