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2009 (4) TMI 63 - HIMACHAL PRADESH HIGH COURTReturn of goods being defective – returned “axle-shafts” were refurbished/ reprocessed and again sold as fresh products by manufacturer - department pleaded that credit cannot be claimed on resale of the refurbished products which have been returned to the manufacturer – Whether tribunal is correct in treating such returned gods as inputs u/r 57-A – no reason given by Tribunal so order passed is absolutely cryptic - manufacturer must show that during the process of refurbishing or reprocessing either fresh material was used or that the entire process was started all over again resulting in manufacture – case remanded to CEGAT
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