https://www.taxtmi.com/caselaws?id=88014 Modvat credit could not be sustained where the adjudicating authority had found that the inputs were not declared in the Modvat declaration and that duty was paid by the manufacturers from their own accounts rather than by the respondent. The appellate order was criticised for not addressing these material findings or the declaration date relied on by the respondent, even though they were central to entitlement. The appellate decision was therefore set aside and the matter remanded for fresh decision after personal hearing. en-us Tue, 01 Jul 1997 00:00:00 +0530 Wed, 14 Sep 2011 14:07:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88014 Modvat credit could not be sustained where the adjudicating authority had found that the inputs were not declared in the Modvat declaration and that duty was paid by the manufacturers from their own accounts rather than by the respondent. The appellate order was criticised for not addressing these material findings or the declaration date relied on by the respondent, even though they were central to entitlement. The appellate decision was therefore set aside and the matter remanded for fresh decision after personal hearing. Case-Laws Central Excise Tue, 01 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88014