https://www.taxtmi.com/caselaws?id=104596 Rule 173H permits return of goods for reconditioning on production of a duty paying document, and the original invoice under which the goods were cleared satisfies that requirement; the rule does not distinguish between original and duplicate copies for this purpose, so benefit cannot be denied on that ground. The rule also does not prescribe any time limit for retaining the goods in the factory after receipt for reconditioning, and an unstated six-month restriction cannot be imposed administratively. The stated ratio is that, where the rule contains no such restriction, the benefit under Rule 173H remains available. en-us Fri, 31 Aug 2001 00:00:00 +0530 Wed, 29 Feb 2012 16:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104596 Rule 173H permits return of goods for reconditioning on production of a duty paying document, and the original invoice under which the goods were cleared satisfies that requirement; the rule does not distinguish between original and duplicate copies for this purpose, so benefit cannot be denied on that ground. The rule also does not prescribe any time limit for retaining the goods in the factory after receipt for reconditioning, and an unstated six-month restriction cannot be imposed administratively. The stated ratio is that, where the rule contains no such restriction, the benefit under Rule 173H remains available. Case-Laws Central Excise Fri, 31 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104596