https://www.taxtmi.com/caselaws?id=93782 For the period before a limitation provision was inserted in the relevant Modvat recovery rule, a demand for reversal of wrongly availed credit was not barred by time, so the limitation objection failed. Admissibility of Modvat credit on empty glass bottles used for packing aerated waters depended on whether the bottles' value was included in the assessable value of the final product. As the record was insufficient to decide that factual question, the credit issue was remanded for fresh adjudication by the original authority with opportunity to adduce evidence. en-us Tue, 25 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 18:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93782 For the period before a limitation provision was inserted in the relevant Modvat recovery rule, a demand for reversal of wrongly availed credit was not barred by time, so the limitation objection failed. Admissibility of Modvat credit on empty glass bottles used for packing aerated waters depended on whether the bottles' value was included in the assessable value of the final product. As the record was insufficient to decide that factual question, the credit issue was remanded for fresh adjudication by the original authority with opportunity to adduce evidence. Case-Laws Central Excise Tue, 25 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93782