Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1991 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (5) TMI 156 - CEGAT, MADRASExtract: ....... on clearance from the factory when the reprocessing was done the goods can be taken to be duty paid for the purpose of consideration of Modvat credit to be given on return of the reprocessed goods in the factory. In view of above, we, therefore, hold that the appellants have not made out a case for credit of duty. We, therefore dismiss the appeal.
|