https://www.taxtmi.com/caselaws?id=101025 Modvat credit on a steel structure claimed as capital goods under Rule 57Q could not be decided without examining its function and role in the manufacturing process of the final products. Because the lower authorities had not properly discussed the manufacturing process or the actual use of the item, the reliance on prior case law was found misplaced and a fresh speaking order was required. The impugned order was set aside and the matter was remanded to the original authority for fresh adjudication after granting a reasonable opportunity of hearing. en-us Wed, 09 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 13:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101025 Modvat credit on a steel structure claimed as capital goods under Rule 57Q could not be decided without examining its function and role in the manufacturing process of the final products. Because the lower authorities had not properly discussed the manufacturing process or the actual use of the item, the reliance on prior case law was found misplaced and a fresh speaking order was required. The impugned order was set aside and the matter was remanded to the original authority for fresh adjudication after granting a reasonable opportunity of hearing. Case-Laws Central Excise Wed, 09 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101025