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TMI Blog2002 (2) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Jeet Ram Kait, Member (T) (Oral)]. For the purpose of hearing this appeal, appellants are required to pre-deposit a sum of Rs. 72,762/- which was allegedly wrongly availed by them and confirmed under Rule 57-I of Central Excise Rules, 1944 read with Section 11A of the Central Excise Rules, 1944. They were also required to pre-deposit a sum of Rs. 2,000/- as penalty under Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e followed. 10% of these returned goods (spare parts) was used in the manufacture of further excisable goods. On these goods, the unit has availed Modvat. The rest of 90% of the goods were cleared on payment of duty for second time. Ld. Commissioner has also observed that the requirement of verification of the goods before making use in the factory is mandatory as there are restrictions in bringin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s. Eimco Elecon (India) Ltd. v. CCE, Ahmedabad (supra). In that case also, the components were cleared outside the factory on payment of duty but received back due to labour trouble and intimation was given to the department about the return of the components indicating availment of Modvat credit. Also in that case, the components were used in the manufacture of final product within the facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower adjudicating authority and confirmed by the lower appellate authority. 5. Heard both sides. This is a case where the goods have been returned to the factory since the recipient factory was under lock out. The facts in this case is similar to the facts in the case of Eimco Elecon (India) Ltd. v. CCE, Ahmedabad (supra). There also, the unit was manufacturing final product as well as component ..... X X X X Extracts X X X X X X X X Extracts X X X X
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