https://www.taxtmi.com/caselaws?id=91267 Returned defective goods covered by a duly acknowledged declaration under Rule 57G were treated as inputs for Modvat purposes when they were subjected to processing and then reused in the manufacture of final products. On those facts, the goods were not regarded as items merely repaired in a simple manner, but as materials eligible for credit under Rule 57A. The stated legal position is that returned defective goods, once properly declared and used after processing in manufacture, can qualify for Modvat credit. en-us Mon, 24 Aug 1998 00:00:00 +0530 Fri, 14 Oct 2011 18:44:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91267 Returned defective goods covered by a duly acknowledged declaration under Rule 57G were treated as inputs for Modvat purposes when they were subjected to processing and then reused in the manufacture of final products. On those facts, the goods were not regarded as items merely repaired in a simple manner, but as materials eligible for credit under Rule 57A. The stated legal position is that returned defective goods, once properly declared and used after processing in manufacture, can qualify for Modvat credit. Case-Laws Central Excise Mon, 24 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91267