https://www.taxtmi.com/caselaws?id=98493 Modvat credit was not admissible on defective final products returned by customers for repairs and reconditioning under Rule 173H because the goods were not subjected to a normal manufacturing process. The tribunal found no evidence of re-melting or other manufacture, so the returned goods could not be treated as inputs used in or in relation to manufacture under Rule 57A. Credit was therefore denied and the order allowing it was set aside. en-us Thu, 22 Mar 2001 00:00:00 +0530 Fri, 20 Jan 2012 17:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98493 Modvat credit was not admissible on defective final products returned by customers for repairs and reconditioning under Rule 173H because the goods were not subjected to a normal manufacturing process. The tribunal found no evidence of re-melting or other manufacture, so the returned goods could not be treated as inputs used in or in relation to manufacture under Rule 57A. Credit was therefore denied and the order allowing it was set aside. Case-Laws Customs Thu, 22 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98493