https://www.taxtmi.com/caselaws?id=91092 Where disputed Modvat credit arose during a transitional period, the Tribunal stated that the matter could not be decided without examining Board Circular No. 76/76/94-CX, which was issued to mitigate difficulties in the switch-over of documents. Because the lower authority had noted the assessee's reliance on the circular but had not considered its contents or applied it to the facts, the decision was set aside for fresh adjudication. The relevant excise rules and notifications also had to be considered on remand. The assessee succeeded only to that limited extent, with the issue left for de novo determination. en-us Mon, 28 Jul 1997 00:00:00 +0530 Thu, 13 Oct 2011 17:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91092 Where disputed Modvat credit arose during a transitional period, the Tribunal stated that the matter could not be decided without examining Board Circular No. 76/76/94-CX, which was issued to mitigate difficulties in the switch-over of documents. Because the lower authority had noted the assessee's reliance on the circular but had not considered its contents or applied it to the facts, the decision was set aside for fresh adjudication. The relevant excise rules and notifications also had to be considered on remand. The assessee succeeded only to that limited extent, with the issue left for de novo determination. Case-Laws Central Excise Mon, 28 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91092