2003 (10) TMI 570

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..... In this appeal which has been filed by the appellants against the impugned order of the Commissioner (Appeals), the issue relates to the availability of Modvat credit of the disputed amount to the appellants on the rejected goods. 2. The facts are not much in dispute. The appellant imported certain inputs vide Bill of Entry dated 16-4-1997 after paying the requisite duty and additional duty .....

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..... nts is that they brought back those inputs to the factory and utilised them in the manufacture of the final products and as such, they are entitled to take re-credit of the amount which they earlier reversed, at the time of issue of invoice under Rule 52A. This plea of the appellants appears to have not been disputed by the adjudicating authority while passing the order-in-original. The adjudicati .....

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..... mitted all the necessary documents showing the receipt of the goods back in the factory after not re-exporting the same. Even the adjudicating authority has not disputed this fact. The adjudicating authority while dismissing the claim has not disclosed the particular Rules which the appellants were required to follow, but failed to do so. Even in the impugned order, the Commissioner (Appeals) has .....

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