https://www.taxtmi.com/caselaws?id=92889 Defective goods received back from customers and used in manufacturing fresh radiators may be treated as inputs for Modvat credit when they are remelted or otherwise used as material in the manufacture of final products. The controlling principle is that such defective radiators are not to be regarded as final products merely because they are defective, and a contrary administrative view was found too vague. On that basis, credit on the defective radiators was held admissible and the departmental challenge failed. en-us Mon, 25 May 1998 00:00:00 +0530 Sat, 05 Nov 2011 17:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92889 Defective goods received back from customers and used in manufacturing fresh radiators may be treated as inputs for Modvat credit when they are remelted or otherwise used as material in the manufacture of final products. The controlling principle is that such defective radiators are not to be regarded as final products merely because they are defective, and a contrary administrative view was found too vague. On that basis, credit on the defective radiators was held admissible and the departmental challenge failed. Case-Laws Central Excise Mon, 25 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92889