https://www.taxtmi.com/caselaws?id=99870 Modvat credit was considered admissible on goods returned to the assessee's own unit for re-processing when the goods were received back as sub-standard. The appellate authority had rejected the claim on the footing that the assessee had to proceed only under Rules 173-H and 173-L and that credit was not available under Rule 57-A. The Tribunal followed earlier decisions on returned goods and held that those facts were covered by the same principle. The denial of Modvat credit was therefore not sustainable, and the assessee's claim was accepted. en-us Tue, 17 Oct 2000 00:00:00 +0530 Mon, 30 Jan 2012 13:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99870 Modvat credit was considered admissible on goods returned to the assessee's own unit for re-processing when the goods were received back as sub-standard. The appellate authority had rejected the claim on the footing that the assessee had to proceed only under Rules 173-H and 173-L and that credit was not available under Rule 57-A. The Tribunal followed earlier decisions on returned goods and held that those facts were covered by the same principle. The denial of Modvat credit was therefore not sustainable, and the assessee's claim was accepted. Case-Laws Central Excise Tue, 17 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99870