2001 (12) TMI 480

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..... - Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). Commissioner (Appeals) in the impugned order held as under : "I have considered the matter. I find that the appellants had filed a declaration (additional) under the erstwhile Rule 57G on 23-6-1997 declaring all types of forging and forged products of steel (rejected) as inputs for the manufacture of .....

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..... s. I do not see any loss of revenue as these rejects came on payment of duty under Rule 57F(2)(ii), etc. under the invoices issued under Rule 52A." 2. Heard both sides. 3. The contention of the Revenue is that the processes undertaken by the respondents on the goods received from their customers, do not amount to manufacture. Therefore, the provisions of Rule 173H are applicable and th .....

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