https://www.taxtmi.com/caselaws?id=87547 Re-imported defective and damaged hand tools, originally exported as final products, did not become inputs for Modvat purposes merely because they were returned by the foreign buyer. The record did not support any claim that the goods had been remelted and made afresh, and reconditioning or repair was insufficient to amount to manufacture. As the goods retained their character as final products, Modvat credit was not admissible and the refund claim was rejected. en-us Thu, 10 Jul 1997 00:00:00 +0530 Tue, 06 Sep 2011 17:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87547 Re-imported defective and damaged hand tools, originally exported as final products, did not become inputs for Modvat purposes merely because they were returned by the foreign buyer. The record did not support any claim that the goods had been remelted and made afresh, and reconditioning or repair was insufficient to amount to manufacture. As the goods retained their character as final products, Modvat credit was not admissible and the refund claim was rejected. Case-Laws Central Excise Thu, 10 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87547