https://www.taxtmi.com/caselaws?id=94718 Modvat credit on low tack protection tape used in manufacturing television cabinets turned on whether the input had a factual nexus with the manufacturing process. When an earlier decision is relied on, the adjudicating authority must first verify that the material facts are comparable before applying its ratio. The lower appellate authority granted credit without undertaking that comparison and mechanically followed the cited precedent, amounting to non-application of mind. The order allowing credit was set aside and the matter was remanded for fresh consideration and a speaking order after hearing the party. en-us Thu, 27 Apr 2000 00:00:00 +0530 Sat, 03 Dec 2011 12:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94718 Modvat credit on low tack protection tape used in manufacturing television cabinets turned on whether the input had a factual nexus with the manufacturing process. When an earlier decision is relied on, the adjudicating authority must first verify that the material facts are comparable before applying its ratio. The lower appellate authority granted credit without undertaking that comparison and mechanically followed the cited precedent, amounting to non-application of mind. The order allowing credit was set aside and the matter was remanded for fresh consideration and a speaking order after hearing the party. Case-Laws Central Excise Thu, 27 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94718