https://www.taxtmi.com/caselaws?id=80645 Rule 173L does not require returned refractory goods to be reprocessed in isolation. Refund cannot be denied merely because the returned material was crushed and mixed with fresh raw materials for manufacture of new bricks or mortars, so long as the goods are used for remanufacture and the statutory conditions are otherwise satisfied. Loss of the original identity after processing is not, by itself, a bar to relief where the resulting product falls within the rule's scope. The assessee was therefore entitled to refund, and the objections based on exclusive use of the returned goods were rejected. en-us Fri, 11 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 12:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80645 Rule 173L does not require returned refractory goods to be reprocessed in isolation. Refund cannot be denied merely because the returned material was crushed and mixed with fresh raw materials for manufacture of new bricks or mortars, so long as the goods are used for remanufacture and the statutory conditions are otherwise satisfied. Loss of the original identity after processing is not, by itself, a bar to relief where the resulting product falls within the rule's scope. The assessee was therefore entitled to refund, and the objections based on exclusive use of the returned goods were rejected. Case-Laws Central Excise Fri, 11 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80645