https://www.taxtmi.com/caselaws?id=89872 Remelting and remaking of duty-paid rejected copper rods returned by customers for defect removal did not amount to manufacture where the rods were received back with defects, intimated to the department in the prescribed form, and cleared again in the same form and specifications as originally supplied. The process was treated as falling within Rule 173H because it merely rectified imperfections and did not bring into existence a new and distinct product. Departmental trade notices and Government of India instructions were consistent with that view, supporting the availability of the Rule 173H facility for repeated processing undertaken only to cure defects. en-us Mon, 21 Sep 1998 00:00:00 +0530 Fri, 30 Sep 2011 12:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89872 Remelting and remaking of duty-paid rejected copper rods returned by customers for defect removal did not amount to manufacture where the rods were received back with defects, intimated to the department in the prescribed form, and cleared again in the same form and specifications as originally supplied. The process was treated as falling within Rule 173H because it merely rectified imperfections and did not bring into existence a new and distinct product. Departmental trade notices and Government of India instructions were consistent with that view, supporting the availability of the Rule 173H facility for repeated processing undertaken only to cure defects. Case-Laws Central Excise Mon, 21 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89872