https://www.taxtmi.com/caselaws?id=87623 Open-market inputs used for Modvat or deemed credit were treated as duty paid unless the department proved otherwise, so the burden of rebuttal lay on the department. The analysis also stated that Board instructions issued under statutory authority were binding on subordinate authorities, but the deemed credit order was not to be applied automatically to bazar scrap without examining its nature and source. Because the appellate authority failed to deal with the material submissions and decisive issues, the order was set aside and the matter remanded for fresh, reasoned adjudication. en-us Mon, 10 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 12:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87623 Open-market inputs used for Modvat or deemed credit were treated as duty paid unless the department proved otherwise, so the burden of rebuttal lay on the department. The analysis also stated that Board instructions issued under statutory authority were binding on subordinate authorities, but the deemed credit order was not to be applied automatically to bazar scrap without examining its nature and source. Because the appellate authority failed to deal with the material submissions and decisive issues, the order was set aside and the matter remanded for fresh, reasoned adjudication. Case-Laws Central Excise Mon, 10 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87623