9911796707
TMI Blog2005 (5) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... inding wire. Some of the goods received by their customers are rejected and sent back to the appellant. Prior to the period in question i.e. July, 1997 to October, 2000. the appellants were availing the Modvat credit of duty paid on such rejected wires by their customers, utilising such inputs in the manufacture of fresh wire which were being cleared by them on payment of duty. Such practise was not found favourable by their jurisdictional Central Excise Authorities, who entered into a long correspondence with the appellant and ultimately directed them that inasmuch as the rejected wires received by them are not being melted and remade into new wires, they cannot have Modvat credit of duty paid on the damaged wires. Accordingly, they were d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Triveni Sheet Glass Works Ltd. reported in 1992 (62) E.L.T. 329 (T) = 1992 (43) ECR 595 (T), ld. Advocate submits that meaning of the expression remade used in the provision Rule 173H is of wide import and the process of transformation from old, damaged wires into a new wire is covered by the said expression. Specific reference has been made to Paragraph 24 of the said order. In any case, ld. Advocate submits that they have stopped availing Modvat credit and utilising the same for payment of duty on the new manufactured wire at the insistence of the department and switched over to provision of Rule 173H with due knowledge and consent of the revenue. In such a case, it cannot be alleged that there was any suppression on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to manufacture the processes undertaken by the appellants herein of remanufacture of the glass sheet out of duty paid defective/broken glass has to be taken to be covered by the scope of Rule 173L. As the Tribunal noted in the J.G. Glass Ltd., case (supra), there is no other way of remaking in respect of such goods. It also can be concluded from the ratio of the case law cited supra that sheet glass received and that cleared would be of the same class to goods for the purposes of Rule 173L. It is, therefore, concluded that the meaning of the word remake used in the Rule 173L is of wider import and would cover a process of transformation and implies remaking in the sense of making once again or manufacturing once more, that is, re manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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