https://www.taxtmi.com/caselaws?id=99208 Modvat credit was treated as admissible on returned defective printed aluminium foil and polycoated printed paper that were washed, slit to resize, and further printed. The decisive point was that the returned material was not reused in its original form but underwent processing that converted it into usable inputs for the final product. The Tribunal regarded that processing as comparable to manufacturing, and aligned it with the larger bench precedent on reprocessing eligible for Modvat. Credit was therefore allowed on the processed returned goods. en-us Fri, 15 Sep 2000 00:00:00 +0530 Wed, 25 Jan 2012 15:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99208 Modvat credit was treated as admissible on returned defective printed aluminium foil and polycoated printed paper that were washed, slit to resize, and further printed. The decisive point was that the returned material was not reused in its original form but underwent processing that converted it into usable inputs for the final product. The Tribunal regarded that processing as comparable to manufacturing, and aligned it with the larger bench precedent on reprocessing eligible for Modvat. Credit was therefore allowed on the processed returned goods. Case-Laws Central Excise Fri, 15 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99208