2001 (3) TMI 633

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..... e Commissioner (Appeals) allowing Modvat credit to the respondents under Rule 57A of the Central Excise Rules on certain quantities of defective final products returned by their customers under Rule 173H. The respondents are not represented today. However, they have requested for a decision on merits. 2. I have heard learned DR representing the appellants. He submits that the impugned order allo .....

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..... s the order passed by the Commissioner (Appeals) and prays for setting aside the same. 3. I note that, in the letter dated 1-8-2000 submitted by the respondents, requesting for a decision on merits in their absence, they have contended that, though they had not filed declaration under the Modvat rules, they were entitled to take Modvat credit during the period, when their final product was an in .....

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..... D3 declaration etc. The process undertaken by the respondents thereon was only repairs and reconditioning and was not a normal process of manufacturing. This is the well considered finding of fact by the Commissioner (Appeals). I find no reason to interfere with this finding, nor is there anything in the submissions of the respondents to controvert the said finding of fact. Since the rejected fin .....

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