https://www.taxtmi.com/caselaws?id=95634 An earlier admission of duty liability did not bar the appellant from raising a pure question of law before the appellate authority on whether altering the capacity and accuracy of imported electronic balances amounted to manufacture. That issue required merits-based examination, which had not been undertaken by the Commissioner (Appeals), so the appellate order was set aside. The matter was remanded for de novo consideration of both the manufacture question and the appellant's claim for adjustment of duty against Modvat credit. en-us Mon, 01 May 2000 00:00:00 +0530 Tue, 13 Dec 2011 18:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95634 An earlier admission of duty liability did not bar the appellant from raising a pure question of law before the appellate authority on whether altering the capacity and accuracy of imported electronic balances amounted to manufacture. That issue required merits-based examination, which had not been undertaken by the Commissioner (Appeals), so the appellate order was set aside. The matter was remanded for de novo consideration of both the manufacture question and the appellant's claim for adjustment of duty against Modvat credit. Case-Laws Central Excise Mon, 01 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95634