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2003 (10) TMI 236

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....vailing the facility of Modvat credit on inputs during the relevant periods. The forgings supplied by the appellants to some of their customers were returned by the latter on account of defects. The customers also reversed the Modvat credit which they had earlier taken on the goods. The appellants, upon receipt of the defective goods, treated them as inputs and converted the same into fresh forgin....

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....substantiate their plea of re-manufacture cannot be sustained inasmuch as, in the appellants' own case, the Commissioner (Appeals) had, for an earlier period, accepted the said plea. In this connection, the learned Counsel refers to order-in-appeal No. 2 C.E./2002, dated 31-12-2002 passed by the Commissioner (Appeals), Faridabad in the present appellants own case. He further relies on a few decisi....

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....he appellants. She contends that the Larger Bench decisions can be applied only where re-manufacture is established as in those cases. In the earlier case of these appellants, apparently they could substantiate the plea of re-manufacture. On the facts of the instant case, the appellants cannot succeed. 4. I have examined the submissions. The process of manufacture employed by the appellants is wh....

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....k for RE-MANUFACTURING. These pieces are generally RE-MANUFACTURED in the freshly repaired Die after heating up to the right temperature. This is a standard practice in forging technology and is called RE-MANUFACTURING." The re-manufacturing referred to above is, obviously, the same as re-forging referred to in order-in-appeal No. 2/CE/2002, dated 31-12-2002 passed by the same authority in the ap....