https://www.taxtmi.com/caselaws?id=87840 Modvat credit was unavailable for carburettor assemblies returned by customers only for repair, because the goods were the assessee's finished products and were not used as inputs in manufacture under Rule 57A. The proper treatment for such returned goods was to follow the repair-related procedures under Rule 173H or Rule 173L of the Central Excise Rules. The ruling clarified that the Modvat scheme did not extend to repair returns of final products, so credit could not be claimed on re-received assemblies cleared after repair. en-us Mon, 10 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 12:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87840 Modvat credit was unavailable for carburettor assemblies returned by customers only for repair, because the goods were the assessee's finished products and were not used as inputs in manufacture under Rule 57A. The proper treatment for such returned goods was to follow the repair-related procedures under Rule 173H or Rule 173L of the Central Excise Rules. The ruling clarified that the Modvat scheme did not extend to repair returns of final products, so credit could not be claimed on re-received assemblies cleared after repair. Case-Laws Central Excise Mon, 10 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87840