2017 (8) TMI 1034

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mar, Counsels, for the Respondent. ORDER Heard Sri. Praveen Kumar, learned Counsel for the department and Sri. A.P. Mathur, learned Counsel for the assessee. 2. This is a Central Excise appeal under Section 35G of the Central Excise Act, 1944 against an order of the Tribunal dated 2-3-2005 [2005 (191) E.L.T. 502 (Tribunal)]. The question of law sought to be answered is hereunder :- "Wheth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... found to be defective and these were sent to the manufacturer for repair and after repair they were getting the picture tubes. The Revenue was seeking to deny this credit on the ground that the manufacturer of the picture tubes that is Samtel Colour Ltd., had in fact cleared new picture tubes and the picture tubes received by the appellants were not the same, which were returned as defective. 5.....