https://www.taxtmi.com/caselaws?id=81722 MODVAT credit on aluminium wire returned after rejection and reprocessing under Rule 173H of the Central Excise Rules, 1944 was treated as admissible where the records showed initial receipt on credit, reversal of the corresponding credit on rejection, and subsequent re-entry after reprocessing. The omission in the return documents to expressly describe the goods as reprocessed was not treated as fatal because the movement under Rule 173H and the explanation for the factory-location difference supported the transaction trail. On that basis, denial of credit was considered unjustified and the credit remained allowable. en-us Thu, 20 Sep 1990 00:00:00 +0530 Tue, 28 Jun 2011 15:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81722 MODVAT credit on aluminium wire returned after rejection and reprocessing under Rule 173H of the Central Excise Rules, 1944 was treated as admissible where the records showed initial receipt on credit, reversal of the corresponding credit on rejection, and subsequent re-entry after reprocessing. The omission in the return documents to expressly describe the goods as reprocessed was not treated as fatal because the movement under Rule 173H and the explanation for the factory-location difference supported the transaction trail. On that basis, denial of credit was considered unjustified and the credit remained allowable. Case-Laws Central Excise Thu, 20 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81722