https://www.taxtmi.com/caselaws?id=91140 The Tribunal remanded the case back to the Commissioner (Appeals) for a fresh decision on the classification of input material for Modvat credit. The dispute centered on distinguishing between High Tensile Steel Wire and Stranded Steel Wire, with the Commissioner (Appeals) finding no evidence to support their differentiation. Both parties were directed to provide further evidence for a new determination on whether these materials are commercially distinct, emphasizing the need for clarity in classification for Modvat credit purposes. en-us Wed, 18 Feb 1998 00:00:00 +0530 Fri, 14 Oct 2011 11:03:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91140 The Tribunal remanded the case back to the Commissioner (Appeals) for a fresh decision on the classification of input material for Modvat credit. The dispute centered on distinguishing between High Tensile Steel Wire and Stranded Steel Wire, with the Commissioner (Appeals) finding no evidence to support their differentiation. Both parties were directed to provide further evidence for a new determination on whether these materials are commercially distinct, emphasizing the need for clarity in classification for Modvat credit purposes. Case-Laws Central Excise Wed, 18 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91140