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        Central Excise

        2005 (4) TMI 461 - AT - Central Excise

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        CESTAT allows Modvat credit on defective goods returned for re-use in manufacturing The Appellate Tribunal CESTAT, Mumbai allowed Modvat credit on defective goods returned to the factory and re-used in manufacturing final products after ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                CESTAT allows Modvat credit on defective goods returned for re-use in manufacturing

                                The Appellate Tribunal CESTAT, Mumbai allowed Modvat credit on defective goods returned to the factory and re-used in manufacturing final products after re-melting. Duty and penalty were canceled, and the appeal was successful.


                                The Appellate Tribunal CESTAT, Mumbai ruled that Modvat credit is admissible on defective goods returned to the factory and re-used as inputs in the manufacture of final products after re-melting. The duty and penalty were set aside, and the appeal was allowed.
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