Alternative Modvat credit claim under Rule 57A must be considered on merits; remand ordered for fresh examination.

An assessee's alternative claim for Modvat credit under Rule 57A could not be rejected merely because the original claim before the lower authorities had been made under Rule 57Q. On the available facts, the alternative statutory plea was held maintainable for consideration, and the proper course was remand to the original authority for fresh examination of that claim. The impugned order was set aside so that the Modvat credit issue under Rule 57A could be decided on merits.

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Issues: Whether the assessee was entitled to have its claim for Modvat credit considered under Rule 57A when the claim before the lower authorities had been made under Rule 57Q.

Analysis: The claim originally advanced was under Rule 57Q and not under Rule 57A. However, the available facts showed that the assessee could not be denied consideration of its alternative plea for Modvat credit under Rule 57A. The proper course was to send the matter back to the original authority for fresh examination of that claim.

Conclusion: The assessee's alternative claim under Rule 57A was held maintainable for consideration and the matter was remanded for decision on that issue.

Final Conclusion: The impugned order was set aside and the assessee obtained a remand for fresh adjudication of its Modvat credit claim under Rule 57A.

Ratio Decidendi: An assessee is entitled to have an alternative statutory claim considered on the facts, and where that claim has not been adjudicated, remand is appropriate for fresh determination.

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