TMI Blog2008 (9) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... nsuitable - the components (input) in question had been issued for manufacture and in the process of manufacture, they were found to be not upto the mark - appeal allowed - decided in favor of appellant. - E/1083/2001 - 950/2008 - Dated:- 4-9-2008 - S/Shri P.G. Chacko, P. Karthikeyan, JJ. REPRESENTED BY : Shri M. Khannan, Advocate, for the Appellant. Shri M.K.A.K. Mohiddin, JDR, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... watches. In the process of production of watches, these components were rejected as not suitable for assembly of quality watches. Therefore, they were rejected and sold as scarp on payment of applicable duty. We find that the components (input) in question had been issued for manufacture and in the process of manufacture, they were found to be not upto the mark. We hold that the said components ..... X X X X Extracts X X X X X X X X Extracts X X X X
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