2002 (1) TMI 717

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..... the appeal memorandum and on hearing the departmental representative the appeal was admitted and was taken up for final disposal. 2. The appellant manufactured castings and cleared them on payment of duty. The recipient manufacturer found them as substandard and returned them by discharging the burden of duty as casting under Rule 57F(1)(ii). The same goods were latter cleared by the present ap .....

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..... ratio of the cited judgment. On his upholding the lower order the present appeal has been filed. 3. The goods initially cleared by the present appellant were returned by the buyers on payment of duty as stipulated under Rule 57F(1)(ii) which is attracted where inputs are returned as such . Therefore, until the receipt of the inputs in the factory of the present appellant their character as cast .....

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