https://www.taxtmi.com/caselaws?id=112880 Duty could not be demanded on returned flow meters sent for repair where the original clearance records, invoices and serial numbers could identify the goods as the same items earlier cleared. The Revenue could not reject the assessee's claim merely because a departmental verification report was absent, when no evidence showed that the returned goods were different or that the repair activity amounted to manufacture of fresh goods. Prior Tribunal authority on returned goods supported this approach, and the assessee's claim was accepted with the demand held unsustainable. en-us Fri, 06 Feb 2004 00:00:00 +0530 Wed, 02 May 2012 13:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112880 Duty could not be demanded on returned flow meters sent for repair where the original clearance records, invoices and serial numbers could identify the goods as the same items earlier cleared. The Revenue could not reject the assessee's claim merely because a departmental verification report was absent, when no evidence showed that the returned goods were different or that the repair activity amounted to manufacture of fresh goods. Prior Tribunal authority on returned goods supported this approach, and the assessee's claim was accepted with the demand held unsustainable. Case-Laws Central Excise Fri, 06 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112880