TMI Blog2009 (4) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... have been returned to the manufacturer – Whether tribunal is correct in treating such returned gods as inputs u/r 57-A – no reason given by Tribunal so order passed is absolutely cryptic - manufacturer must show that during the process of refurbishing or reprocessing either fresh material was used or that the entire process was started all over again resulting in manufacture – case remanded to C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecific provisions of Rule 173H and Rule 173L of the Central Excise Rules, 1944?" The admitted facts are that the respondent No.1 was manufacturing axle-shafts, used in tractors, which it was supplying to its sister units where the tractors were being manufactured. Some of the axle-shafts were returned being defective. These axle-shafts were refurbished/ reprocessed. According to the manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o independent reasoning of its own. The order passed by the learned Tribunal, to say the least, is absolutely cryptic and no reasons have been given. We are clearly of the view that the manufacturer must show that during the process of refurbishing or reprocessing either fresh material was used or that the entire process was started all over again resulting in manufacture. Even if there is manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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