https://www.taxtmi.com/caselaws?id=86466 Modvat credit on defective ingots returned by customers was not admissible because the manufacturer did not follow the procedure under Rule 173H of the Central Excise Rules, 1944 for receipt of goods for remaking, refining or reconditioning. The returned goods were reprocessed, but compliance with the prescribed procedure was not established, so the factual basis for credit failed. The cited precedents were distinguished on their facts. On that basis, the claim to credit was held unsustainable and the finding against the assessee was upheld. en-us Mon, 13 May 1996 00:00:00 +0530 Thu, 25 Aug 2011 10:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86466 Modvat credit on defective ingots returned by customers was not admissible because the manufacturer did not follow the procedure under Rule 173H of the Central Excise Rules, 1944 for receipt of goods for remaking, refining or reconditioning. The returned goods were reprocessed, but compliance with the prescribed procedure was not established, so the factual basis for credit failed. The cited precedents were distinguished on their facts. On that basis, the claim to credit was held unsustainable and the finding against the assessee was upheld. Case-Laws Central Excise Mon, 13 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86466