https://www.taxtmi.com/caselaws?id=97344 Notification No. 5/94 restricted the extent and utilisation of Modvat credit on specified duty, including its linkage to additional duty under section 3 of the Customs Tariff Act, 1975 and its use against excise duty on final products. Where the lower appellate authority failed to examine these material restrictions in relation to goods cleared by a 100% export oriented unit into the Domestic Tariff Area, the matter required fresh consideration. The appropriate course was remand for reconsideration of the credit entitlement issue after giving the respondent an opportunity of hearing. en-us Fri, 21 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 13:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97344 Notification No. 5/94 restricted the extent and utilisation of Modvat credit on specified duty, including its linkage to additional duty under section 3 of the Customs Tariff Act, 1975 and its use against excise duty on final products. Where the lower appellate authority failed to examine these material restrictions in relation to goods cleared by a 100% export oriented unit into the Domestic Tariff Area, the matter required fresh consideration. The appropriate course was remand for reconsideration of the credit entitlement issue after giving the respondent an opportunity of hearing. Case-Laws Central Excise Fri, 21 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97344