2000 (6) TMI 47

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..... our consideration is whether the Modvat credit was allowable when the defective cold rolled coil, cold rolled sheets etc. were received back for re-processing and clearance on payment of appropriate duty. The show cause notice had been issued alleging that the goods received back were manufactured by the respondents themselves and the processes involved did not amount to the process of manufactur .....

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..... tral Excise Tariff. The Tribunal had observed that "it is immaterial that the classification of the product remains the same". Thus, the earlier view taken by the Commissioner (Appeals) which had been followed in the present case had already been confirmed by the Tribunal. 4. Shri Sanjeev Srivastava, learned DR submitted that a reference application was filed against this Tribunal's decision and .....

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