TMI Blog2006 (5) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... 391/2006 - Dated:- 5-5-2006 - [Order] - The appellants are manufacturers of moulded rubber products. During the period January-June 2003, some of these products were found defective and returned by the buyers, whereupon the appellants took Cenvat credit of the duty originally paid on the goods, and reprocessed the goods, which activity however yielded only scrap. This scrap was cleared on pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Cenvat credit in question was demanded. 2. After hearing both sides and considering their submissions, I find that, on a similar set of facts, this Tribunal has decided in favour of the assessee in the case of Commissioner v. TATA SSL Ltd. - 2005 (191) E.L.T. 799 (Tri. Mumbai). In that case, the respondents manufactured and cleared their final product (iron steel wires) on payment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case, wherein the period of dispute is January-June 2003. It is pointed out that Rule 16 ibid. which is applicable to the present case is not relevant to the cited case. Ld. SDR contextually refers to Rules 173H and 173L which were in force during the period of dispute involved in the cited case. I, however, find that, in the cited case, the department was invoking Rule 57F(3) and not any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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