2009 (4) TMI 63

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..... kesh Sharma, Advocate, for the respondent. [Judgment per Deepak Gupta, J (oral)]. - This Excise Reference has been admitted on the following questions of law:- "1. Whether the Hon'ble Tribunal was correct in treating party's own final products returned by the customers during period 2/95 to 6/95, for re-processing, as inputs in terms of Rule 57-A of the Central Excise Rules, 1944 (as it stood du .....

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..... hed products which have been returned to the manufacturer. The main ground raised by the department is that modvat credit, on account of the excise duty paid on the inputs, had already been claimed when the axle-shafts were first sold and therefore, on refurbished and reprocessed axle-shafts fresh modvat credit could not have been claimed. The authorities upto the level of Commissioner (Appeals) .....

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..... arned counsel for the respondent, that in fact the manufacturer paid full excise duty on the entire value of the refurbished axle and it is in these circumstances that it claim modvat credit on the entire inputs. These are pure questions of fact which have to be decided by the CEGAT and cannot be decided by us in reference. We, therefore, set-aside the order of the learned CEGAT, remand the matter .....

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