https://www.taxtmi.com/caselaws?id=89005 Modvat credit was held inapplicable where defective aluminium extrusions cleared as final products were returned on the same gate pass for remanufacture by melting, because Rule 57A presupposes manufacture of a final product from inputs and the process did not create a new commodity with a different name, character or use. The proper route in such cases was the specific procedure under Rule 173H or Rule 173L, and the general Modvat provision could not be extended to cover returned goods. The credit claim was therefore not sustainable. en-us Thu, 19 Mar 1998 00:00:00 +0530 Thu, 22 Sep 2011 17:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89005 Modvat credit was held inapplicable where defective aluminium extrusions cleared as final products were returned on the same gate pass for remanufacture by melting, because Rule 57A presupposes manufacture of a final product from inputs and the process did not create a new commodity with a different name, character or use. The proper route in such cases was the specific procedure under Rule 173H or Rule 173L, and the general Modvat provision could not be extended to cover returned goods. The credit claim was therefore not sustainable. Case-Laws Central Excise Thu, 19 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89005