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<h1>Modvat Credit Denied for Cleared Goods Returned for Manufacturing</h1> <h3>ORISSA EXTRUSIONS LTD. Versus COMMISSIONER OF C. EX., BHUBANESWAR</h3> ORISSA EXTRUSIONS LTD. Versus COMMISSIONER OF C. EX., BHUBANESWAR - 1998 (104) E.L.T. 42 (Tribunal) The judgment by Appellate Tribunal CEGAT, CALCUTTA stated that Modvat credit cannot be taken on goods already cleared as final product and returned for manufacturing without following specific rules like Rule 173H or 173L. The provisions of Rule 57A do not apply in such cases as no new product is created. The appeal was dismissed.