2003 (12) TMI 183

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d. for export under Bond. The consignment could not be exported due to packing defects and was received back in the factory under the provisions of Rule 173M and after rectification of the defects cleared for home consumption under invoice dated 15-10-1999. The quantity under Export was 78,400 strips and 500 strips of samples while quantity cleared on duty was 77,760. Quantity of 1,140 strips were .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uring Company [2000 (119) E.L.T. 290] have held if defective duly paid metal containers are received back and re-made into raw metal containers which meet the specifications, then such defective Tin Containers would be eligible inputs and duty paid on such containers would be eligible for credit. Being bound and following the same it has to be held that 'if the re-processing done in this case amou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X