https://www.taxtmi.com/caselaws?id=33300 Fresh Modvat credit cannot be claimed on returned axle-shafts that are only refurbished or reprocessed unless the process amounts to a fresh manufacture involving new material or a complete restart of manufacture. Goods already subject to Modvat credit do not attract a second credit merely because they are repaired or reworked. The factual question whether the refurbished goods had undergone such a qualifying process, and whether full duty had been paid on them, required examination by the fact-finding authority; the Tribunal's unreasoned order was set aside and the matter remanded for reconsideration. en-us Wed, 08 Apr 2009 00:00:00 +0530 Mon, 14 Jun 2010 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33300 Fresh Modvat credit cannot be claimed on returned axle-shafts that are only refurbished or reprocessed unless the process amounts to a fresh manufacture involving new material or a complete restart of manufacture. Goods already subject to Modvat credit do not attract a second credit merely because they are repaired or reworked. The factual question whether the refurbished goods had undergone such a qualifying process, and whether full duty had been paid on them, required examination by the fact-finding authority; the Tribunal's unreasoned order was set aside and the matter remanded for reconsideration. Case-Laws Central Excise Wed, 08 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33300