https://www.taxtmi.com/caselaws?id=94092 Modvat credit under Rule 57A was admissible on defective polyester films returned by customers for reprocessing, because the returned goods were subjected to manufacture again and fresh polyester film was produced from the recycled material. The issue was treated as covered by Larger Bench decisions applying the same principle to defective final products returned to the manufacturer, and that ratio was held directly applicable to these facts. en-us Fri, 22 Sep 2000 00:00:00 +0530 Sat, 19 Nov 2011 10:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94092 Modvat credit under Rule 57A was admissible on defective polyester films returned by customers for reprocessing, because the returned goods were subjected to manufacture again and fresh polyester film was produced from the recycled material. The issue was treated as covered by Larger Bench decisions applying the same principle to defective final products returned to the manufacturer, and that ratio was held directly applicable to these facts. Case-Laws Central Excise Fri, 22 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94092