https://www.taxtmi.com/caselaws?id=48824 Modvat credit was admissible on duty-paid inputs received from outside suppliers and used in manufacture of final products, where both the inputs and final products were notified as eligible items. Provisions dealing with retention, re-entry, or refund of duty on goods returned to factory did not apply, because those rules concerned duty-paid goods manufactured by the claimant, not externally sourced inputs. The claim could not be rejected by treating supplier-returned or rejected components as returned goods under that scheme. Credit on the duty-paid inputs was therefore allowable, and the rejection of the claim was unsustainable. en-us Wed, 07 Jun 2000 00:00:00 +0530 Fri, 06 Aug 2010 16:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48824 Modvat credit was admissible on duty-paid inputs received from outside suppliers and used in manufacture of final products, where both the inputs and final products were notified as eligible items. Provisions dealing with retention, re-entry, or refund of duty on goods returned to factory did not apply, because those rules concerned duty-paid goods manufactured by the claimant, not externally sourced inputs. The claim could not be rejected by treating supplier-returned or rejected components as returned goods under that scheme. Credit on the duty-paid inputs was therefore allowable, and the rejection of the claim was unsustainable. Case-Laws Central Excise Wed, 07 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48824