https://www.taxtmi.com/caselaws?id=102345 The appellate authority found that the processes carried out on goods received from customers formed an integral part of manufacture of the new products. That factual finding was not challenged before the Tribunal, so the Revenue's basis for denying Modvat credit was not established. As a result, the objection based on Rule 173H did not survive, and the respondents were held entitled to Modvat credit on the rejected goods used in manufacture. en-us Tue, 11 Dec 2001 00:00:00 +0530 Tue, 14 Feb 2012 15:31:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102345 The appellate authority found that the processes carried out on goods received from customers formed an integral part of manufacture of the new products. That factual finding was not challenged before the Tribunal, so the Revenue's basis for denying Modvat credit was not established. As a result, the objection based on Rule 173H did not survive, and the respondents were held entitled to Modvat credit on the rejected goods used in manufacture. Case-Laws Central Excise Tue, 11 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102345