https://www.taxtmi.com/caselaws?id=93637 Ambiguity existed on whether defective goods returned by customers and subjected only to further processing for removal of defects could qualify as inputs for Modvat credit. The Tribunal noted conflicting authority between cases allowing credit in some reprocessing contexts and cases denying credit where the activity amounted only to repair, re-making or reconditioning without manufacture. It also considered the special provisions governing receipt of defective goods for such processes. A question of law was therefore held to arise, and the matter was referred to the High Court. en-us Fri, 09 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 17:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93637 Ambiguity existed on whether defective goods returned by customers and subjected only to further processing for removal of defects could qualify as inputs for Modvat credit. The Tribunal noted conflicting authority between cases allowing credit in some reprocessing contexts and cases denying credit where the activity amounted only to repair, re-making or reconditioning without manufacture. It also considered the special provisions governing receipt of defective goods for such processes. A question of law was therefore held to arise, and the matter was referred to the High Court. Case-Laws Central Excise Fri, 09 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93637