https://www.taxtmi.com/caselaws?id=85253 MODVAT credit on inputs initially classified under a non-notified chapter and later reclassified by the Department had to be reconsidered in light of the revised classification. The record showed that the suppliers paid the differential duty after reclassification and issued a certificate to the assessee, but the effect of these facts on credit entitlement had not been examined. The question of limitation for taking credit or enhanced credit was also left open for the original authority to decide. The matter was remanded for fresh consideration in accordance with law after giving the assessee an opportunity of being heard. en-us Tue, 13 Dec 1994 00:00:00 +0530 Wed, 03 Aug 2011 16:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85253 MODVAT credit on inputs initially classified under a non-notified chapter and later reclassified by the Department had to be reconsidered in light of the revised classification. The record showed that the suppliers paid the differential duty after reclassification and issued a certificate to the assessee, but the effect of these facts on credit entitlement had not been examined. The question of limitation for taking credit or enhanced credit was also left open for the original authority to decide. The matter was remanded for fresh consideration in accordance with law after giving the assessee an opportunity of being heard. Case-Laws Central Excise Tue, 13 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85253