https://www.taxtmi.com/caselaws?id=82635 Modvat credit was admissible on defective goods returned by customers on payment of duty and re-used by the manufacturer after remelting in the manufacture of final products. Goods rejected as defective and no longer capable of serving their original purpose ceased to retain that character and, when used again in manufacture, answered the description of inputs under Rule 57A. The procedures under Rules 173H and 173L were inapplicable because those provisions cover returned goods not subjected to a further manufacturing process. As the Rule 57G declarations had been filed and acknowledged, the disallowance of credit was unsustainable. en-us Fri, 25 Jun 1993 00:00:00 +0530 Wed, 06 Jul 2011 14:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82635 Modvat credit was admissible on defective goods returned by customers on payment of duty and re-used by the manufacturer after remelting in the manufacture of final products. Goods rejected as defective and no longer capable of serving their original purpose ceased to retain that character and, when used again in manufacture, answered the description of inputs under Rule 57A. The procedures under Rules 173H and 173L were inapplicable because those provisions cover returned goods not subjected to a further manufacturing process. As the Rule 57G declarations had been filed and acknowledged, the disallowance of credit was unsustainable. Case-Laws Central Excise Fri, 25 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82635