https://www.taxtmi.com/caselaws?id=3840 Rejected or defective goods returned to the manufacturer and used in the manufacture of final products were treated as eligible inputs for Modvat credit. The Tribunal's view was affirmed because substantive entitlement depended on actual use in or in relation to manufacture, and the absence of the prescribed intimation or other procedural compliance under the Central Excise Rules, 1944 did not defeat credit where the statutory use condition was satisfied. The assessee's claim was therefore accepted and the Revenue's objection on procedure alone was rejected. en-us Mon, 13 Aug 2007 00:00:00 +0530 Sun, 04 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3840 Rejected or defective goods returned to the manufacturer and used in the manufacture of final products were treated as eligible inputs for Modvat credit. The Tribunal's view was affirmed because substantive entitlement depended on actual use in or in relation to manufacture, and the absence of the prescribed intimation or other procedural compliance under the Central Excise Rules, 1944 did not defeat credit where the statutory use condition was satisfied. The assessee's claim was therefore accepted and the Revenue's objection on procedure alone was rejected. Case-Laws Central Excise Mon, 13 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3840