2013 (11) TMI 1194

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..... on in this appeal is whether additional custom duty availed as Cenvat credit by the appellant paid on inputs imported and used in the manufacture is reversible when that is found to be defective and returned to the supplier. It is submitted on behalf of the appellant that there is no provision in law to ask for reversal once the inputs are used in the manufacture. Such contention is supported by t .....

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..... 3) Whether there is a system of testing before use in manufacture by the appellant in respect of component enjoying Cenvat credit of additional customs duty paid on inputs; 4) Whether the goods found to be defective have undergone quality testing by overseas supplier before despatch; 5) Communication between the parties after the consignment was received and gap before use as to whether defect .....

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