2007 (12) TMI 351

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..... l against the impugned order whereby Commissioner (Appeals) set aside demand on the ground that respondent cleared the same goods after remaking under Rule 173-H of Central Excise Rules. 2. The respondents are engaged in the manufacture of polyester chips and cleared certain quantity of chips on payment of duty. Certain quantity of chips was received back from their customer during the period Oc .....

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..... CCE reported in 1996 (88) E.L.T. 773 relied upon by the Commissioner (Appeals). 4. The contention of the respondent is that as per the provisions of Rule 173H the manufacturer is permitted for re-made, refined, reconditioned, repaired or subjected to any similar process in respect of duty paid goods received in the factory. In the present case the respondent has done some remaking of the chips .....

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..... chips without payment of duty. The contention of the Revenue is that the second time clearance of chips of film grade, therefore, are not the same chips which were received in the factory. I find that as per the provisions of Rule 173H the manufacturer is permitted for being to remade, refined, reconditioned and repaired or subjected to any similar process in the factory. The process undertaken by .....

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