https://www.taxtmi.com/caselaws?id=110556 Modvat credit was disallowed because the processes applied to defective goods received for rectification were found, on remand, not to be the same as those used in the normal manufacture of the final products. An alternative claim under Rule 173H of the Central Excise Rules, 1944 was also rejected because it had not been raised in the reply to the show cause notice or properly pursued before the adjudicating authority after remand; it could not be introduced for the first time at the appellate stage. The impugned order was upheld and the appeal failed. en-us Mon, 17 Nov 2003 00:00:00 +0530 Tue, 17 Apr 2012 14:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110556 Modvat credit was disallowed because the processes applied to defective goods received for rectification were found, on remand, not to be the same as those used in the normal manufacture of the final products. An alternative claim under Rule 173H of the Central Excise Rules, 1944 was also rejected because it had not been raised in the reply to the show cause notice or properly pursued before the adjudicating authority after remand; it could not be introduced for the first time at the appellate stage. The impugned order was upheld and the appeal failed. Case-Laws Central Excise Mon, 17 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110556