https://www.taxtmi.com/caselaws?id=114309 Modvat credit is available under Rule 57A where duty-paid goods rejected by buyers are returned under valid duty-paying documents and are actually used as inputs in manufacturing final products on which duty is paid again. Transit damage causing the return does not prevent credit eligibility when the goods satisfy the input-use requirement and documentary conditions. Disallowance of credit is unsustainable in the absence of contrary authority, consistent with the applicable Board circular and the Tribunal's earlier view. en-us Thu, 06 May 2004 00:00:00 +0530 Mon, 14 May 2012 16:32:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114309 Modvat credit is available under Rule 57A where duty-paid goods rejected by buyers are returned under valid duty-paying documents and are actually used as inputs in manufacturing final products on which duty is paid again. Transit damage causing the return does not prevent credit eligibility when the goods satisfy the input-use requirement and documentary conditions. Disallowance of credit is unsustainable in the absence of contrary authority, consistent with the applicable Board circular and the Tribunal's earlier view. Case-Laws Central Excise Thu, 06 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114309