2008 (1) TMI 111

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..... nts had cleared finished goods Aluminium Roll Bond Panel to M/s. Electrolux Kelvinator Ltd. on payment of duty which goods were rejected and returned to them along with invoices and the respondents took Cenvat Credit of the same. Subsequently the goods could not be reconditioned and were cleared as scrap. The respondents cleared the same on payment of duty at the rate and value applicable to scrap .....

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..... ods which were cleared as such as scrap and therefore the finding of the Commissioner (Appeals) that the manufacturing activity was undertaken is incorrect and therefore iii such a situation the credit initially taken by the respondents was required to be reversed. The respondents through their written submission have submitted that since the goods after return were converted into scrap, the same .....

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