https://www.taxtmi.com/caselaws?id=91359 Hytherm 500 was treated as an eligible input for Modvat credit under Rule 57A because the Tribunal had already decided the same item in the assessee's favour on identical facts. That binding precedent controlled the later dispute, so the denial of Modvat credit could not be sustained. The commentary states that once an input has been recognised as eligible under the Modvat scheme on the same facts, the same treatment must apply in subsequent cases. en-us Mon, 22 Feb 1999 00:00:00 +0530 Mon, 17 Oct 2011 15:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91359 Hytherm 500 was treated as an eligible input for Modvat credit under Rule 57A because the Tribunal had already decided the same item in the assessee's favour on identical facts. That binding precedent controlled the later dispute, so the denial of Modvat credit could not be sustained. The commentary states that once an input has been recognised as eligible under the Modvat scheme on the same facts, the same treatment must apply in subsequent cases. Case-Laws Central Excise Mon, 22 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91359