https://www.taxtmi.com/caselaws?id=85697 Rule 57F(3) permits Modvat inputs to be removed for repair or reconditioning and brought back for reuse, provided they retain their identity as the same input. Prior use does not, by itself, disqualify the goods from the rule's scope. Where the item remains identifiable after reconditioning and is restored for further use in the manufacturing process, the credit-linked benefit continues to apply. The appellants were therefore entitled to send the goods out for reconditioning and receive them back for reuse as inputs. en-us Wed, 07 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 15:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85697 Rule 57F(3) permits Modvat inputs to be removed for repair or reconditioning and brought back for reuse, provided they retain their identity as the same input. Prior use does not, by itself, disqualify the goods from the rule's scope. Where the item remains identifiable after reconditioning and is restored for further use in the manufacturing process, the credit-linked benefit continues to apply. The appellants were therefore entitled to send the goods out for reconditioning and receive them back for reuse as inputs. Case-Laws Central Excise Wed, 07 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85697