https://www.taxtmi.com/caselaws?id=48819 Duty-paid rejected metal containers, when returned by purchasers, dismantled into metal sheets, and rebuilt into fresh containers, can qualify as inputs for Modvat credit under Rule 57A. The legal basis is that goods not usable as such, but reprocessed into new final products, are treated as having entered the manufacturing stream as inputs. A Board circular supporting credit on rejected products used again for fresh manufacture reinforces this position. Credit on the duty originally paid was therefore admissible where the rejected containers were used in the manufacture of new containers. en-us Wed, 21 Jun 2000 00:00:00 +0530 Fri, 06 Aug 2010 16:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48819 Duty-paid rejected metal containers, when returned by purchasers, dismantled into metal sheets, and rebuilt into fresh containers, can qualify as inputs for Modvat credit under Rule 57A. The legal basis is that goods not usable as such, but reprocessed into new final products, are treated as having entered the manufacturing stream as inputs. A Board circular supporting credit on rejected products used again for fresh manufacture reinforces this position. Credit on the duty originally paid was therefore admissible where the rejected containers were used in the manufacture of new containers. Case-Laws Central Excise Wed, 21 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48819