https://www.taxtmi.com/caselaws?id=51698 Modvat credit was considered admissible on rejected duty-paid goods received back by the assessee, where the goods were again tested and inspected before being cleared afresh on payment of duty. The analysis treated the reworking and re-clearance of the returned goods as a manufacturing process for excise purposes, and the fact that duty had already been paid on the original goods did not justify denial of credit. The earlier Tribunal view on credit for returned duty-paid goods was followed, and the denial of credit was set aside. en-us Mon, 20 May 2002 00:00:00 +0530 Mon, 27 Sep 2010 16:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51698 Modvat credit was considered admissible on rejected duty-paid goods received back by the assessee, where the goods were again tested and inspected before being cleared afresh on payment of duty. The analysis treated the reworking and re-clearance of the returned goods as a manufacturing process for excise purposes, and the fact that duty had already been paid on the original goods did not justify denial of credit. The earlier Tribunal view on credit for returned duty-paid goods was followed, and the denial of credit was set aside. Case-Laws Central Excise Mon, 20 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51698