https://www.taxtmi.com/caselaws?id=89697 Classification for Modvat credit under Rule 57Q is a question of law and may be raised at any stage, but it must still be examined on the relevant facts. Where the authorities below had not properly considered the goods against the claimed classification, the matter required fresh scrutiny. The issue was remitted to the Assistant Commissioner for reconsideration after giving the assessee an opportunity of hearing, with classification and eligibility to Modvat credit to be decided afresh. en-us Fri, 29 Jan 1999 00:00:00 +0530 Thu, 29 Sep 2011 11:16:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89697 Classification for Modvat credit under Rule 57Q is a question of law and may be raised at any stage, but it must still be examined on the relevant facts. Where the authorities below had not properly considered the goods against the claimed classification, the matter required fresh scrutiny. The issue was remitted to the Assistant Commissioner for reconsideration after giving the assessee an opportunity of hearing, with classification and eligibility to Modvat credit to be decided afresh. Case-Laws Central Excise Fri, 29 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89697