https://www.taxtmi.com/caselaws?id=113731 Re-imported exported excisable goods processed before partial re-export may fall within Rule 97B where the processing involves repair, reconditioning, refining, re-making, or similar processes. Credit disallowance requires clear reasons, particularly where the applicable excise rules prima facie cover the re-imported goods. On the stated facts, the absence of a finding excluding the goods from Rule 97B supported waiver of pre-deposit and a stay of duty and penalty recovery pending appeal. en-us Fri, 17 Oct 2003 00:00:00 +0530 Tue, 08 May 2012 11:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113731 Re-imported exported excisable goods processed before partial re-export may fall within Rule 97B where the processing involves repair, reconditioning, refining, re-making, or similar processes. Credit disallowance requires clear reasons, particularly where the applicable excise rules prima facie cover the re-imported goods. On the stated facts, the absence of a finding excluding the goods from Rule 97B supported waiver of pre-deposit and a stay of duty and penalty recovery pending appeal. Case-Laws Central Excise Fri, 17 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113731