https://www.taxtmi.com/circulars?id=416 The Board construes the word return in the relevant rule not to require that duty paid goods be brought back only to the factory that originally manufactured them. A manufacturer's factory may receive duty paid goods for refining, re making, reconditioning or similar purposes even if the goods were not originally manufactured by that factory, provided all other prescribed conditions for such receipt are complied with. en-us Thu, 13 Dec 2001 00:00:00 +0530 Tue, 23 Sep 2008 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=416 The Board construes the word return in the relevant rule not to require that duty paid goods be brought back only to the factory that originally manufactured them. A manufacturer's factory may receive duty paid goods for refining, re making, reconditioning or similar purposes even if the goods were not originally manufactured by that factory, provided all other prescribed conditions for such receipt are complied with. Circulars Central Excise Thu, 13 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=416