https://www.taxtmi.com/caselaws?id=1996 Duty-paid goods returned to the factory for reprocessing and re-export, after due intimation and filing of the prescribed declaration, can attract Modvat credit suo motu. Rule 173M of the Central Excise Rules, 1944 does not make a refund claim the exclusive route, and the absence of an express departmental permission order does not defeat entitlement where settled case law recognises the credit. The Tribunal therefore held that denial of Modvat credit was unsustainable and that the credit had been rightly availed by the assessee. en-us Wed, 06 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1996 Duty-paid goods returned to the factory for reprocessing and re-export, after due intimation and filing of the prescribed declaration, can attract Modvat credit suo motu. Rule 173M of the Central Excise Rules, 1944 does not make a refund claim the exclusive route, and the absence of an express departmental permission order does not defeat entitlement where settled case law recognises the credit. The Tribunal therefore held that denial of Modvat credit was unsustainable and that the credit had been rightly availed by the assessee. Case-Laws Customs Wed, 06 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1996