TMI Blog2003 (4) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : S.S. Sekhon, Member (T)]. The appellants had claimed a refund of Rs. 30,960/- under Rule 173L on duty paid material received back. 2. The lower authority issued a notice to reject the same on the grounds - (i) duplicate copy of Invoice No. 1149 dated 8-3-99 not produced, so the receipt/re-entry of the goods cannot be substantiated and possibility of Modvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conforming to IS specification cannot be manufactured. More than 50% of virgin granules are required for manufacture of pipes conforming to IS specification. Therefore the contention of the assessee that the pipes conforming to IS specification were manufactured out of scrapped pipes is not correct and as such the claim is not covered under Rule 173L,. Therefore the claim is liable for rejection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re rejected. Therefore the assessee could not establish that the goods cleared vide invoice Nos. 1149 and 1150 were the ones rejected. 4. In appeal, the Commissioner (Appeals) held as - The order-in-original reflects that the main ground on which the refund claim has been rejected is that whether the goods cleared under invoices under invoices 1149 and 1150 were the ones rejected. From the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question of availing Modvat credit does not arise. In view of the above facts and finding that part of the order-in-original No. 85/2000, dated 14-8-2001/17-8-2001 passed by the Assistant Commissioner, Mysore II Division, disallowing refund claim on invoice No. 1150/8-3-99 is upheld and that part of the order-in-original rejecting refund claim of duty paid on invoice No. 1149 is set aside and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y verification of D3, having been done away with, will entitle the refund claim as made on D3 No. 26 D3 No. 27 on the same footing. Since claim on D3 No. 26 is admitted by the Commissioner (Appeals) the Revenue has not challenged the same, rejection of claim on D3 No. 27 cannot be sustained. 6. In view of the findings, this appeal is allowed with consequential benefits after setting aside th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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