1997 (7) TMI 375 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the decision to reject a refund claim by an appellant who had re-imported defective hand tools, ruling that the goods remained final products and not inputs eligible for Modvat credit. The appellant failed to prove that the goods were remelted or remade, leading to the rejection of the appeal.