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    <title>1994 (1) TMI 165 - CEGAT, MADRAS</title>
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    <description>Modvat credit was denied on the ground that the Rule 57G declaration was vague, but earlier appellate orders on materially similar facts had reached inconsistent conclusions. Because the same type of declaration and input pattern had not been examined on a coherent factual basis, the impugned order could not be sustained. The order was set aside and the matter was remanded to the Collector (Appeals) for fresh decision in accordance with law.</description>
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      <description>Modvat credit was denied on the ground that the Rule 57G declaration was vague, but earlier appellate orders on materially similar facts had reached inconsistent conclusions. Because the same type of declaration and input pattern had not been examined on a coherent factual basis, the impugned order could not be sustained. The order was set aside and the matter was remanded to the Collector (Appeals) for fresh decision in accordance with law.</description>
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