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TMI Blog2010 (9) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Shri T.K. Srivastava, Advocate, for the Respondent. [Order (Oral)]. - This is an appeal by the department against the order of the Commissioner (Appeals) No. 67-CE/LKO/08, dated28-5-2008. 2. Heard both sides. 3. The respondents is a manufacturer of insecticides, weedicides and fungicides. They have received back various part consignments of duty paid goods from the depots as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e undergone reprocessing and on such reprocessing, some goods of fresh life emerged. Learned DR submits that no time expired goods can be received back for reprocessing under Rule 16 as held by the Tribunal in the case of U.S. Foods Pvt. Limited v. Commissioner of Central Excise, Meerut-I reported in 2009 (236) E.L.T. 719 (Tri.Del.). 5. Learned Advocate for the respondents supports the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it as if such goods are inputs subject to the condition mentioned therein. 8. In the present case, there is no dispute that the respondents have brought the goods from the depots and from the dealer's premises and the said goods have earlier suffered duty. It is not the case of the department that the respondents received time expired insecticides, pesticides etc. The finding of the original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the new goods as has been claimed by the party". 9. The questions raised by the original authority have a bearing on the quality of final products which may emerge after reprocessing. These are issues to be taken into account by the manufacturer. The department cannot determine the manner of reprocessing. If the respondent is in the habit of reprocessing huge quantity of material and supplyi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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