https://www.taxtmi.com/caselaws?id=32400 The Appellate Tribunal overturned the decision of the Original Adjudicating Authority and Commissioner (Appeals) in a case involving the availing of Modvat credit on goods returned after rejection by a customer. The Tribunal held that there was no requirement for separate records and no obligation for duty payment on re-clearance to match the initial duty paid. It found the objections raised regarding manufacturing and clearance of returned goods to be unfounded, ultimately allowing the appeal and providing relief to the appellants. en-us Tue, 19 Aug 2008 00:00:00 +0530 Fri, 13 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32400 The Appellate Tribunal overturned the decision of the Original Adjudicating Authority and Commissioner (Appeals) in a case involving the availing of Modvat credit on goods returned after rejection by a customer. The Tribunal held that there was no requirement for separate records and no obligation for duty payment on re-clearance to match the initial duty paid. It found the objections raised regarding manufacturing and clearance of returned goods to be unfounded, ultimately allowing the appeal and providing relief to the appellants. Case-Laws Central Excise Tue, 19 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32400