https://www.taxtmi.com/caselaws?id=93887 The appeal challenging the disallowance of Modvat credit on dumpers under Rule 57U of the Central Excise Rules due to the location of mines outside the factory premises was allowed for remand. The Tribunal found discrepancies in the Commissioner (Appeals) decision and previous orders, remanding the matter for reconsideration by the original authority. The Tribunal emphasized the need for verification of the correct location and usage of the dumpers within the factory premises to determine the eligibility of Modvat credit. en-us Fri, 16 Jun 2000 00:00:00 +0530 Thu, 17 Nov 2011 15:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93887 The appeal challenging the disallowance of Modvat credit on dumpers under Rule 57U of the Central Excise Rules due to the location of mines outside the factory premises was allowed for remand. The Tribunal found discrepancies in the Commissioner (Appeals) decision and previous orders, remanding the matter for reconsideration by the original authority. The Tribunal emphasized the need for verification of the correct location and usage of the dumpers within the factory premises to determine the eligibility of Modvat credit. Case-Laws Central Excise Fri, 16 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93887