https://www.taxtmi.com/caselaws?id=93139 Reprocessing of defective goods returned under Rule 173H was not treated as manufacture where the permission itself prohibited any process amounting to manufacture. The Tribunal examined earlier decisions on remaking and re-manufacture and treated the ambiguity in the wording and structure of Rule 173H as the controlling consideration. On the facts, the process undertaken was not shown to justify denial of the rule's benefit, so the assessee continued to receive the benefit of Rule 173H until the ambiguity in the rule was resolved. en-us Mon, 15 Mar 1999 00:00:00 +0530 Tue, 08 Nov 2011 15:47:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93139 Reprocessing of defective goods returned under Rule 173H was not treated as manufacture where the permission itself prohibited any process amounting to manufacture. The Tribunal examined earlier decisions on remaking and re-manufacture and treated the ambiguity in the wording and structure of Rule 173H as the controlling consideration. On the facts, the process undertaken was not shown to justify denial of the rule's benefit, so the assessee continued to receive the benefit of Rule 173H until the ambiguity in the rule was resolved. Case-Laws Central Excise Mon, 15 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93139