https://www.taxtmi.com/caselaws?id=83695 Interim excise relief was considered for returned copper rods reprocessed under Rule 173H, with the assessee alternatively relying on Modvat credit to offset any duty liability. The Tribunal noted the Department's view that the activity amounted to manufacture outside Rule 173H, but recorded a prima facie position that, even if manufacture was involved, duty-paid copper rods used in reprocessing would attract Modvat credit and could neutralise the duty. On that basis, stay was granted and recovery of duty and penalty was waived at the interim stage, while the plant and machinery were protected from disposal and normal production was left undisturbed. en-us Thu, 28 Oct 1993 00:00:00 +0530 Sat, 16 Jul 2011 10:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83695 Interim excise relief was considered for returned copper rods reprocessed under Rule 173H, with the assessee alternatively relying on Modvat credit to offset any duty liability. The Tribunal noted the Department's view that the activity amounted to manufacture outside Rule 173H, but recorded a prima facie position that, even if manufacture was involved, duty-paid copper rods used in reprocessing would attract Modvat credit and could neutralise the duty. On that basis, stay was granted and recovery of duty and penalty was waived at the interim stage, while the plant and machinery were protected from disposal and normal production was left undisturbed. Case-Laws Central Excise Thu, 28 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83695