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TMI Blog2007 (8) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... l products returned to the manufacturers and used in or in relation to the manufacture of final products are eligible inputs for the purpose of credit – revenue plea that D-3 intimation not filed is rejected - 16 of 2001, 4 of 2007 - - - Dated:- 13-8-2007 - P.C.Verma B.C.Kandpal, JJ. [Judgment].-1. This Reference Application has been preferred against the judgment and order dated 13.07. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Division Rampur vide Show Cause Notice with the allegation that they availed Modvat credit of Rs. 1,10,230/- during the period of September, 1998 to November, 1998. Another show cause notice was issued by the Range Superintendent for the period of December, 1998 to February, 1999 with the allegation that the party had availed Modvat credit of Rs. 1,94,702/- on the rejected returned goods against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties and have gone through the impugned judgment. 6. We have gone through the facts of the case as well as the impugned order dated 13.07.2000. In our opinion, questions framed in the Reference Application have rightly been decided by the Tribunal and do not require to be considered by this Court. The Customs, Excise Gold (Control) Appellate Tribunal, New Delhi has rightly held that the defe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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