2005 (8) TMI 545

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..... behalf of the respondent in spite of notice, therefore, the appeal is being taken up in absence of the respondents. Heard ld. SDR. 2. The contention of the Revenue is that the respondents cleared the capital goods to the sister concern on payment of duty under Rule 57S of Central Excise Rules. The capital goods were received back in their factory as the same were not found suitable by their sist .....

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..... t amounting to manufacture and Rule 173L is in respect of the refund of duty in respect of the duty paid goods returned to the factory for remade, refund reconditioning or subject to any other similar processes. The contention of the Revenue in the present case is that the respondents cleared the capital goods to their sister unit on payment of duty and it is not a case that the goods manufactured .....

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