https://www.taxtmi.com/caselaws?id=92294 CEGAT, Mumbai held that Modvat credit remained admissible on duty-paid goods returned by customers for reprocessing where the goods were declared in the Rule 57G declaration and used as inputs in manufacture. Non-compliance with the Section 173H identification procedure did not by itself justify denial of credit when the returned material was reprocessed in bulk for technological and economic reasons, and the issue had already been decided in the assessee's favour in its own case. The assessee therefore succeeded and the credit claim was allowed. en-us Fri, 08 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 16:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92294 CEGAT, Mumbai held that Modvat credit remained admissible on duty-paid goods returned by customers for reprocessing where the goods were declared in the Rule 57G declaration and used as inputs in manufacture. Non-compliance with the Section 173H identification procedure did not by itself justify denial of credit when the returned material was reprocessed in bulk for technological and economic reasons, and the issue had already been decided in the assessee's favour in its own case. The assessee therefore succeeded and the credit claim was allowed. Case-Laws Central Excise Fri, 08 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92294