https://www.taxtmi.com/caselaws?id=95050 A remand directing grant of MODVAT credit only after due verification of exports was treated as an open remand and upheld. The Commissioner (Appeals) had relied on an existing Larger Bench view of the Tribunal, and there was no showing that the view had been overturned by a superior forum. The Tribunal also noted that later departmental proceedings were not before it and could not be examined at that stage. The Revenue's challenge therefore failed, and the reconsideration of credit on verification was sustained. en-us Thu, 02 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 15:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95050 A remand directing grant of MODVAT credit only after due verification of exports was treated as an open remand and upheld. The Commissioner (Appeals) had relied on an existing Larger Bench view of the Tribunal, and there was no showing that the view had been overturned by a superior forum. The Tribunal also noted that later departmental proceedings were not before it and could not be examined at that stage. The Revenue's challenge therefore failed, and the reconsideration of credit on verification was sustained. Case-Laws Central Excise Thu, 02 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95050