https://www.taxtmi.com/caselaws?id=87520 Modvat credit could not be denied merely because goods returned after reconditioning were not immediately identifiable, where the records showed original clearance of steel wire rods, their return after rejection, reversal of credit, and the receipt back of the same goods. The endorsement and accompanying documents sufficiently linked the goods sent out for reconditioning with the goods received earlier, and that correlation was accepted as proved. As duty had already been paid on the goods received back, the ground for disallowing credit failed. The denial of Modvat credit was therefore unjustified, and the assessees were entitled to the credit. en-us Mon, 31 Mar 1997 00:00:00 +0530 Tue, 06 Sep 2011 15:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87520 Modvat credit could not be denied merely because goods returned after reconditioning were not immediately identifiable, where the records showed original clearance of steel wire rods, their return after rejection, reversal of credit, and the receipt back of the same goods. The endorsement and accompanying documents sufficiently linked the goods sent out for reconditioning with the goods received earlier, and that correlation was accepted as proved. As duty had already been paid on the goods received back, the ground for disallowing credit failed. The denial of Modvat credit was therefore unjustified, and the assessees were entitled to the credit. Case-Laws Central Excise Mon, 31 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87520