https://www.taxtmi.com/caselaws?id=88692 Alleged loss of molten zinc during the galvanising process required fresh factual examination because the insurance survey report suggesting oxidation had not been considered by the lower authority, and the plea that loss resulted from leakage from the zinc tank was also ignored. The matter was remanded for de novo consideration, with the report and leakage plea to be taken into account and an opportunity of hearing to be granted. The dispute also affected the Modvat treatment of the claimed loss, but no final determination was made on that issue at this stage. en-us Wed, 14 Jun 1995 00:00:00 +0530 Tue, 20 Sep 2011 16:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88692 Alleged loss of molten zinc during the galvanising process required fresh factual examination because the insurance survey report suggesting oxidation had not been considered by the lower authority, and the plea that loss resulted from leakage from the zinc tank was also ignored. The matter was remanded for de novo consideration, with the report and leakage plea to be taken into account and an opportunity of hearing to be granted. The dispute also affected the Modvat treatment of the claimed loss, but no final determination was made on that issue at this stage. Case-Laws Central Excise Wed, 14 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88692