https://www.taxtmi.com/caselaws?id=48820 Re-processing of returned defective cold rolled coils and sheets was treated as manufacture under note (4) of Chapter 72 of the Central Excise Tariff, so unchanged product classification did not bar excise treatment. Because the reprocessed goods were cleared on payment of appropriate duty, Modvat credit was held admissible. The Tribunal also followed its earlier decision in the assessee's own case and saw no reason to depart from that view merely because a reference application against the earlier order was pending or allowed. The operative principle is that duty-paid clearance after manufacture-supporting re-processing sustains Modvat eligibility. en-us Mon, 19 Jun 2000 00:00:00 +0530 Fri, 06 Aug 2010 16:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48820 Re-processing of returned defective cold rolled coils and sheets was treated as manufacture under note (4) of Chapter 72 of the Central Excise Tariff, so unchanged product classification did not bar excise treatment. Because the reprocessed goods were cleared on payment of appropriate duty, Modvat credit was held admissible. The Tribunal also followed its earlier decision in the assessee's own case and saw no reason to depart from that view merely because a reference application against the earlier order was pending or allowed. The operative principle is that duty-paid clearance after manufacture-supporting re-processing sustains Modvat eligibility. Case-Laws Central Excise Mon, 19 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48820