https://www.taxtmi.com/caselaws?id=90819 Refractory bricks cleared on duty and later returned under Rule 173L could not be treated as scrap where they remained prime bricks, were not used, broken, or otherwise damaged, and were rejected only for lower quality. On those facts, Rule 173L(3)(v) did not apply because there was no proof that the returned goods had lost their character as goods originally cleared or had depreciated to scrap value. Reliance on assumed scrap value and local market rates, without rebutting the assessee's valuation evidence, was insufficient. The denial of refund was therefore unsustainable and the assessee succeeded. en-us Tue, 15 Dec 1998 00:00:00 +0530 Tue, 11 Oct 2011 17:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90819 Refractory bricks cleared on duty and later returned under Rule 173L could not be treated as scrap where they remained prime bricks, were not used, broken, or otherwise damaged, and were rejected only for lower quality. On those facts, Rule 173L(3)(v) did not apply because there was no proof that the returned goods had lost their character as goods originally cleared or had depreciated to scrap value. Reliance on assumed scrap value and local market rates, without rebutting the assessee's valuation evidence, was insufficient. The denial of refund was therefore unsustainable and the assessee succeeded. Case-Laws Central Excise Tue, 15 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90819