2003 (9) TMI 587

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , for the Respondent. [Order]. Revenue has filed this appeal against the following finding of the Commissioner (Appeals) :- I have gone through the submissions of the appellants. Rule 173L provides for the refund of duty paid on manufactured excisable goods issued for home consumption from a factory which are returned to the same or any other factory for being re-made, re-conditioned .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... des and considering the material, it is found that recalibration of conductivity meters would be covered under Rule 173L as held by Commissioner (Appeals). The grounds do not bring out any reason why it should not. As regards the ground (ii) taken by Revenue, the same has to be rejected outright since any clearance into India including inside the factory would be home clearance. There is no mate .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X