https://www.taxtmi.com/caselaws?id=95366 Defective finished goods re-imported after export may be treated as inputs for Modvat credit if they are subjected to a manufacturing process that restores them to marketable goods of proper quality. The Tribunal applied the principle that manufacture may involve a process resulting in a different commodity or in the conversion of defective goods into acceptable goods, and held that Rule 173L was not the exclusive route where the reprocessing amounted to manufacture in law. On the facts, there was no finding that the assessee's activity fell short of manufacture, so the departmental objection did not succeed and credit was available. en-us Wed, 03 Jan 2001 00:00:00 +0530 Sat, 10 Dec 2011 15:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95366 Defective finished goods re-imported after export may be treated as inputs for Modvat credit if they are subjected to a manufacturing process that restores them to marketable goods of proper quality. The Tribunal applied the principle that manufacture may involve a process resulting in a different commodity or in the conversion of defective goods into acceptable goods, and held that Rule 173L was not the exclusive route where the reprocessing amounted to manufacture in law. On the facts, there was no finding that the assessee's activity fell short of manufacture, so the departmental objection did not succeed and credit was available. Case-Laws Central Excise Wed, 03 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95366