https://www.taxtmi.com/caselaws?id=84995 The dispute was remanded for de novo adjudication because the earlier proceedings had not properly examined the effect of the proposed reclassification of the goods and the linked claim to Modvat benefit. Fresh consideration on merits was required, with an opportunity of personal hearing. The authorities were directed to consider the Modvat credit plea in the remand proceedings and not reject it merely because no declaration under Rule 57G had been filed at the time the inputs were received. en-us Mon, 25 Sep 1995 00:00:00 +0530 Tue, 02 Aug 2011 10:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84995 The dispute was remanded for de novo adjudication because the earlier proceedings had not properly examined the effect of the proposed reclassification of the goods and the linked claim to Modvat benefit. Fresh consideration on merits was required, with an opportunity of personal hearing. The authorities were directed to consider the Modvat credit plea in the remand proceedings and not reject it merely because no declaration under Rule 57G had been filed at the time the inputs were received. Case-Laws Central Excise Mon, 25 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84995