https://www.taxtmi.com/caselaws?id=88267 Transformer oil was examined as a possible input eligible for Modvat credit in relation to electrical transformers. The dispute also involved the effect of Circular No. 344/60/97-CX dated 22-10-1997, which clarified that pending matters were to be decided accordingly. Because the lower authorities had not considered the circular's applicability or its effect on the claim, the matter required fresh examination. The claim was therefore remanded for reconsideration after giving the appellant an opportunity to be heard, with the decision to be taken in light of the circular. en-us Thu, 04 Dec 1997 00:00:00 +0530 Fri, 16 Sep 2011 15:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88267 Transformer oil was examined as a possible input eligible for Modvat credit in relation to electrical transformers. The dispute also involved the effect of Circular No. 344/60/97-CX dated 22-10-1997, which clarified that pending matters were to be decided accordingly. Because the lower authorities had not considered the circular's applicability or its effect on the claim, the matter required fresh examination. The claim was therefore remanded for reconsideration after giving the appellant an opportunity to be heard, with the decision to be taken in light of the circular. Case-Laws Central Excise Thu, 04 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88267