https://www.taxtmi.com/caselaws?id=81338 MODVAT credit on inputs sent out for reprocessing is not admissible unless the assessee can show that the goods received back are the same duty-linked inputs originally removed from the factory. The scheme permits removal of inputs only in the manner prescribed by the rules, and the absence of any specific rule authorising the claimed reprocessing arrangement weighed against restoration of credit. As the appellants failed to produce correlating evidence identifying the returned goods with the inputs earlier sent out, the claim for credit was disallowed. en-us Mon, 13 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 18:33:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81338 MODVAT credit on inputs sent out for reprocessing is not admissible unless the assessee can show that the goods received back are the same duty-linked inputs originally removed from the factory. The scheme permits removal of inputs only in the manner prescribed by the rules, and the absence of any specific rule authorising the claimed reprocessing arrangement weighed against restoration of credit. As the appellants failed to produce correlating evidence identifying the returned goods with the inputs earlier sent out, the claim for credit was disallowed. Case-Laws Central Excise Mon, 13 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81338