https://www.taxtmi.com/caselaws?id=92589 Modvat credit on disputed vehicle-package items turned on whether their value had already been included in the assessable value of the finished chassis fitted with engine. The claim for several items was not pressed, and the remaining record did not clearly establish the valuation position. Because that factual gap prevented a final merits determination, the matter was required to be re-examined by the jurisdictional authority. Fresh consideration was directed in light of the earlier Tribunal ruling in the same assessee's case, with the credit entitlement to follow the assessable value finding. en-us Wed, 27 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 17:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92589 Modvat credit on disputed vehicle-package items turned on whether their value had already been included in the assessable value of the finished chassis fitted with engine. The claim for several items was not pressed, and the remaining record did not clearly establish the valuation position. Because that factual gap prevented a final merits determination, the matter was required to be re-examined by the jurisdictional authority. Fresh consideration was directed in light of the earlier Tribunal ruling in the same assessee's case, with the credit entitlement to follow the assessable value finding. Case-Laws Central Excise Wed, 27 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92589