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2011 (1) TMI 510 - AT - Central ExciseDifferential demand of duty - Exemption under Notification 9/98, dated 2-6-1998 - Impugned period 22-7-1998 to 29-7-1998 - The appellant has taken a defence that some of the goods were rejected by the buyer to their unit no. 1 and unit no. 1 has taken the modvat credit of the same and after removal of the defects in those goods, same were cleared on payment of duty - Hence the clearances of the rectified goods is not includable in the clearances made by the appellants during the impugned period and after the said clearance are excluded from the total clearances, then the appellants will fall within the limits - Held that:- if any goods have been received by the appellants as rejected goods, there is a procedure for recording and clearance of the same, which has not been followed by the appellants - Decided against the assessee.
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