https://www.taxtmi.com/caselaws?id=91221 Returned defective goods cleared on duty and taken back for reprocessing to make goods of the same kind free from defects could be treated as inputs for Modvat credit purposes. Credit was therefore admissible where the goods were returned because they failed to meet buyers' specifications. Denial of credit could not be sustained on grounds not stated in the notice, and the possibility that the process might also fit another provision did not justify refusing the benefit otherwise available under the applicable provision. en-us Mon, 13 Jul 1998 00:00:00 +0530 Fri, 14 Oct 2011 15:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91221 Returned defective goods cleared on duty and taken back for reprocessing to make goods of the same kind free from defects could be treated as inputs for Modvat credit purposes. Credit was therefore admissible where the goods were returned because they failed to meet buyers' specifications. Denial of credit could not be sustained on grounds not stated in the notice, and the possibility that the process might also fit another provision did not justify refusing the benefit otherwise available under the applicable provision. Case-Laws Central Excise Mon, 13 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91221