https://www.taxtmi.com/caselaws?id=48826 Modvat credit was held admissible on duty-paid final products returned by buyers, rejected, remelted and used to manufacture fresh final products. The ruling treated the returned goods as eligible inputs once they were subjected to melting and reprocessing for new output. It also noted that the Board's circular clarified credit eligibility in such cases, and departmental authorities could not act contrary to that binding clarification. Credit was therefore accepted for the rejected goods used in re-manufacture, with the reference answered in favour of the assessee. en-us Wed, 07 Jun 2000 00:00:00 +0530 Fri, 06 Aug 2010 16:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48826 Modvat credit was held admissible on duty-paid final products returned by buyers, rejected, remelted and used to manufacture fresh final products. The ruling treated the returned goods as eligible inputs once they were subjected to melting and reprocessing for new output. It also noted that the Board's circular clarified credit eligibility in such cases, and departmental authorities could not act contrary to that binding clarification. Credit was therefore accepted for the rejected goods used in re-manufacture, with the reference answered in favour of the assessee. Case-Laws Central Excise Wed, 07 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48826