2003 (10) TMI 230

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..... he Pune unit uses the PVC Resin for the manufacture of PVC pipes. The Ratnagiri unit despatched a consignment of PVC resin on payment of duty to a Surat party. On testing the material Surat consumer found certain defects in the material. Instead of sending the balance material back to the consignment unit, the appellants diverted the material from Surat to Pune unit, wherein the same was used for .....

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..... r physical verification of the concerned range superintendent, (iii) the rejected goods should be returned to M/s. Finolex Ltd., Ratnagiri unit, who was the consignor and has to follow the proper procedure available under Rule 173H or Rule 173L only after remarking, reprocessing etc. the goods can be cleared to Finolex Inds., Pune as the goods have been rejected." 3. However, I find that the sho .....

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..... of final goods and the clearance of the finished goods on payment of duty are not disputed. There is no allegation that the goods are non-duty paid or that these have not been used in the manufacture of finished goods. Therefore, consequent to diversion of goods from Surat to Pune, the invoice only needed appropriate correction, and in the absence of such correction credit cannot be denied. 4. T .....

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