https://www.taxtmi.com/caselaws?id=100269 Modvat credit on fuel used in the manufacture of exempted final products was in dispute, with the challenge confined to whether reversal of credit was required. The adjudicating authority treated Rule 57CC(9) of the Central Excise Rules, 1944 as dealing only with separate account maintenance for fuel, but the relevant provision, Rule 57C(3) inserted by Notification No. 35/96, was not considered before liability was determined. As the statutory provision directly relevant to the issue was overlooked, the decision could not stand. The order was set aside and the matter remanded for fresh adjudication after granting a personal hearing. en-us Wed, 22 Aug 2001 00:00:00 +0530 Tue, 31 Jan 2012 17:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100269 Modvat credit on fuel used in the manufacture of exempted final products was in dispute, with the challenge confined to whether reversal of credit was required. The adjudicating authority treated Rule 57CC(9) of the Central Excise Rules, 1944 as dealing only with separate account maintenance for fuel, but the relevant provision, Rule 57C(3) inserted by Notification No. 35/96, was not considered before liability was determined. As the statutory provision directly relevant to the issue was overlooked, the decision could not stand. The order was set aside and the matter remanded for fresh adjudication after granting a personal hearing. Case-Laws Central Excise Wed, 22 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100269