https://www.taxtmi.com/caselaws?id=91634 An assessee's alternative claim for Modvat credit under Rule 57A could not be rejected merely because the original claim before the lower authorities had been made under Rule 57Q. On the available facts, the alternative statutory plea was held maintainable for consideration, and the proper course was remand to the original authority for fresh examination of that claim. The impugned order was set aside so that the Modvat credit issue under Rule 57A could be decided on merits. en-us Thu, 19 Jun 1997 00:00:00 +0530 Wed, 19 Oct 2011 17:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91634 An assessee's alternative claim for Modvat credit under Rule 57A could not be rejected merely because the original claim before the lower authorities had been made under Rule 57Q. On the available facts, the alternative statutory plea was held maintainable for consideration, and the proper course was remand to the original authority for fresh examination of that claim. The impugned order was set aside so that the Modvat credit issue under Rule 57A could be decided on merits. Case-Laws Central Excise Thu, 19 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91634