https://www.taxtmi.com/caselaws?id=88927 Defective motor vehicle parts returned for rectification can qualify for Modvat credit where the rectification process amounts to manufacture. Section Note 6 to Section XVII of the Central Excise Tariff Act treats conversion of an incomplete or unfinished article with the essential character of the finished article into a complete or finished article as manufacture. Here, defective studs were not ready for direct use and required rethreading and electroplating before they became usable motor vehicle parts. Those processes brought the goods within the statutory concept of manufacture, and Modvat credit was admissible. en-us Mon, 20 Jul 1998 00:00:00 +0530 Thu, 22 Sep 2011 12:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88927 Defective motor vehicle parts returned for rectification can qualify for Modvat credit where the rectification process amounts to manufacture. Section Note 6 to Section XVII of the Central Excise Tariff Act treats conversion of an incomplete or unfinished article with the essential character of the finished article into a complete or finished article as manufacture. Here, defective studs were not ready for direct use and required rethreading and electroplating before they became usable motor vehicle parts. Those processes brought the goods within the statutory concept of manufacture, and Modvat credit was admissible. Case-Laws Central Excise Mon, 20 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88927