https://www.taxtmi.com/caselaws?id=92169 Modvat credit on the disputed items as capital goods under Rule 57Q required fresh consideration in light of a later Larger Bench ruling on the scope of the provision. Because that ruling was not available when the impugned order was passed, the earlier denial of credit could not be sustained without reassessment. The matter was remanded for de novo adjudication of the items against the Larger Bench principles, with an opportunity of personal hearing to the appellants. en-us Fri, 06 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 12:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92169 Modvat credit on the disputed items as capital goods under Rule 57Q required fresh consideration in light of a later Larger Bench ruling on the scope of the provision. Because that ruling was not available when the impugned order was passed, the earlier denial of credit could not be sustained without reassessment. The matter was remanded for de novo adjudication of the items against the Larger Bench principles, with an opportunity of personal hearing to the appellants. Case-Laws Central Excise Fri, 06 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92169