https://www.taxtmi.com/caselaws?id=81488 Rule 173L of the Central Excise Rules, 1944 was applied to returned goods where identity was established through D-3 intimation, gate passes and record maintenance. The processes of dismantling, cleaning, rust removal, re-oiling, replacement of worn-out washers, re-assembling, testing and repainting were treated as necessary treatment to make the goods marketable after prolonged storage and rejection by the consignee, and were held to fall within the wide expression covering remaking, reconditioning or similar processes in the factory. The refund claim was also treated as filed within time, so the statutory conditions for refund were satisfied and consequential relief followed. en-us Mon, 05 Aug 1991 00:00:00 +0530 Sat, 25 Jun 2011 15:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81488 Rule 173L of the Central Excise Rules, 1944 was applied to returned goods where identity was established through D-3 intimation, gate passes and record maintenance. The processes of dismantling, cleaning, rust removal, re-oiling, replacement of worn-out washers, re-assembling, testing and repainting were treated as necessary treatment to make the goods marketable after prolonged storage and rejection by the consignee, and were held to fall within the wide expression covering remaking, reconditioning or similar processes in the factory. The refund claim was also treated as filed within time, so the statutory conditions for refund were satisfied and consequential relief followed. Case-Laws Central Excise Mon, 05 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81488