https://www.taxtmi.com/caselaws?id=91217 The appellate authority overturned the Assistant Collector's decision to reject refund claims of manufacturers of Platinum/rhodium stainless gauzes. The authority found that the contract did not specify the use of only pure virgin metal and accepted evidence that the gauzes were made from old and used metal. The revenue challenged this decision, leading to a remand for a fresh adjudication by the Assistant Collector to properly examine evidence on the use of virgin metal in manufacturing the gauzes. The Tribunal emphasized the need for a factual finding based on records and directed a reevaluation of the evidence. en-us Tue, 07 Jul 1998 00:00:00 +0530 Fri, 14 Oct 2011 15:46:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91217 The appellate authority overturned the Assistant Collector's decision to reject refund claims of manufacturers of Platinum/rhodium stainless gauzes. The authority found that the contract did not specify the use of only pure virgin metal and accepted evidence that the gauzes were made from old and used metal. The revenue challenged this decision, leading to a remand for a fresh adjudication by the Assistant Collector to properly examine evidence on the use of virgin metal in manufacturing the gauzes. The Tribunal emphasized the need for a factual finding based on records and directed a reevaluation of the evidence. Case-Laws Central Excise Tue, 07 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91217