https://www.taxtmi.com/caselaws?id=97934 Modvat credit could not be denied merely because cleared goods were sent back and the finished product was re-received for use as input under Rule 57F(2). The arrangement between the factories was found to be within the scheme, and there was no prohibition on receiving the finished product back for reprocessing. Prior tribunal decisions supported that course, and the fact that the movement may have yielded a duty advantage did not by itself establish a contravention. On the facts found, no contravention by the appellant was proved, so credit remained admissible. en-us Tue, 03 Jul 2001 00:00:00 +0530 Wed, 18 Jan 2012 16:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97934 Modvat credit could not be denied merely because cleared goods were sent back and the finished product was re-received for use as input under Rule 57F(2). The arrangement between the factories was found to be within the scheme, and there was no prohibition on receiving the finished product back for reprocessing. Prior tribunal decisions supported that course, and the fact that the movement may have yielded a duty advantage did not by itself establish a contravention. On the facts found, no contravention by the appellant was proved, so credit remained admissible. Case-Laws Central Excise Tue, 03 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97934