https://www.taxtmi.com/caselaws?id=90773 Modvat credit on rejected goods received back as inputs depended on proof that the rejected material had been declared under Rule 57G. The lower authorities had denied credit on the view that the goods were the assessee's final product and could not again qualify for credit, but the Tribunal found the factual basis incomplete because the record did not show whether, or when, any Rule 57G declaration had been filed. The matter was remanded for fresh decision after verification of the declaration and hearing the assessee. en-us Tue, 21 Jul 1998 00:00:00 +0530 Tue, 11 Oct 2011 13:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90773 Modvat credit on rejected goods received back as inputs depended on proof that the rejected material had been declared under Rule 57G. The lower authorities had denied credit on the view that the goods were the assessee's final product and could not again qualify for credit, but the Tribunal found the factual basis incomplete because the record did not show whether, or when, any Rule 57G declaration had been filed. The matter was remanded for fresh decision after verification of the declaration and hearing the assessee. Case-Laws Central Excise Tue, 21 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90773