2005 (8) TMI 488

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..... Consultant, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. This is Revenue s appeal filed against OIA Nos. 30, 31 32-CE, dated 16-6-2003 passed by the Commissioner of Customs and Central Excise (Appeals), Visak. 2. The Respondents are manufacturers of Horlicks. Under Rule 173L. They returned the duty paid horlicks to their factory for reprocessing. After reprocessing, .....

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..... dence of the defective natures of the goods. In respect of two claims, the item received is New Smart Nutrine Horlicks pre-mix and what was dispatched is horlicks only. The appellants have stated that Horlicks pre-mix was used as an input to manufacture horlicks. Nowhere Rule 173L gives scope for using the goods returned/goods received on return to be reused as inputs for manufacture of another pr .....

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..... cannot be stored for long. If some item had not been cleared for some time, the manufacturers reprocess the food item to make it fit for human consumption. We do not find any mandatory provision in Central Excise Rules to intimate the central excise department the exact nature of the defect of the goods which are sent for preprocessing. Moreover, the factual details of dispatch and receipt of goo .....

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