https://www.taxtmi.com/caselaws?id=94341 The Tribunal set aside the Collector (Appeals) order and remanded the case for further determination by the Commissioner (Appeals) regarding the grant of Modvat credit against a confirmed duty demand. The Tribunal emphasized the distinction between the provisions under Section 35-E(2) and Section 11A of the Central Excise Act, highlighting the procedural aspects and the nature of the claim for Modvat credit. The decision focused on the procedural requirements and interpretation of relevant provisions, without granting the Modvat credit at that stage. en-us Thu, 31 Jul 1997 00:00:00 +0530 Mon, 21 Nov 2011 17:10:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94341 The Tribunal set aside the Collector (Appeals) order and remanded the case for further determination by the Commissioner (Appeals) regarding the grant of Modvat credit against a confirmed duty demand. The Tribunal emphasized the distinction between the provisions under Section 35-E(2) and Section 11A of the Central Excise Act, highlighting the procedural aspects and the nature of the claim for Modvat credit. The decision focused on the procedural requirements and interpretation of relevant provisions, without granting the Modvat credit at that stage. Case-Laws Central Excise Thu, 31 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94341