https://www.taxtmi.com/caselaws?id=88743 Disallowance of Modvat credit turned on the treatment of original duty-paying documents, including the transporter's copy of invoices, and alleged non-declaration of certain inputs and capital goods. The record showed that the adjudicating authority had not clearly dealt with the invoices produced by the appellants and had proceeded on the assumption that they were not produced at the time of defacement. No finding was also recorded on the denial of credit for conveyor belts, welding electrodes and M.S. rounds, despite confirmation of demand. The impugned order was set aside and the matter was remanded for de novo adjudication after personal hearing. en-us Wed, 07 Jan 1998 00:00:00 +0530 Wed, 21 Sep 2011 10:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88743 Disallowance of Modvat credit turned on the treatment of original duty-paying documents, including the transporter's copy of invoices, and alleged non-declaration of certain inputs and capital goods. The record showed that the adjudicating authority had not clearly dealt with the invoices produced by the appellants and had proceeded on the assumption that they were not produced at the time of defacement. No finding was also recorded on the denial of credit for conveyor belts, welding electrodes and M.S. rounds, despite confirmation of demand. The impugned order was set aside and the matter was remanded for de novo adjudication after personal hearing. Case-Laws Central Excise Wed, 07 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88743