https://www.taxtmi.com/caselaws?id=83432 Duty-paid components covered by the Modvat scheme remained eligible inputs despite being cleared from the factory and later returned after the consignee refused delivery, because ownership continued with the manufacturer and the goods were available for its own use. Temporary removal outside the factory did not destroy their status as notified goods for credit purposes. On that basis, Modvat credit was held admissible and the denial by the lower authorities was not justified. en-us Thu, 21 Mar 1991 00:00:00 +0530 Wed, 13 Jul 2011 15:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83432 Duty-paid components covered by the Modvat scheme remained eligible inputs despite being cleared from the factory and later returned after the consignee refused delivery, because ownership continued with the manufacturer and the goods were available for its own use. Temporary removal outside the factory did not destroy their status as notified goods for credit purposes. On that basis, Modvat credit was held admissible and the denial by the lower authorities was not justified. Case-Laws Central Excise Thu, 21 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83432