TMI Blog1991 (3) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... e case in brief are that appellant is engaged in the manufacture of castings. They had received an order from M/s. Ashok Leyland, Madras for 108 nos. of Brake Drums of Cast Iron as per the specifications and drawings, in respect of part No. F-1821122. They accordingly supplied the goods through their Gate Pass dated 1-4-1987. These parts were, however, rejected and received back on 27-3-1988. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Assistant Collector, he is relying upon the decision of the East Regional Bench of the Hon ble Tribunal in respect of Orissa Cement reported at 1990 (50) E.L.T. 130. Following is the extract from the decision of the Hon ble Tribunal: The returned goods are crushed to a powder and mixed with other material and then remanufactured into fresh products. Provisions of Rule 173L would not bar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed it to the same consignee. In any case, this point has been aptly taken care of by the Hon ble Tribunal who have also referred to a clarification dated 21-2-1980 by the Central Board of Excise and Customs and observed that in the case of return of steel castings under Rule 173L for remanufacture, the original identity of the returned goods was not possible to be retained due to their melting and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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