2011 (4) TMI 1330

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..... P. Ravindran, Adv., for the Appellant T.H. Rao, SDR, for the Respondent JUDGEMENT Duty demands have been confirmed together with interest and penalty has been imposed on the assesses on the ground that they had wrongly availed credit on rejected goods received back from their customers and cleared as such, without carrying out any process of manufacture, on application of Rule .....

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..... case law cited by learned SDR, namely, Shimoga Technologies Ltd. vs Commissioner of Central Excise, Mysore [2007 (208) E.L.T.31 (Tri.-Bang.)] and Jinabakul Forge Pvt. Ltd. vs Commissioner of Central Excise, Belgaum [2007 (220) E.L.T.210 (Tri.-Bang.)] are distinguishable as in those cases, the rejected goods were subjected to some process.] 3. Following the ratio of the Apollo Tyres decision, w .....

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