https://www.taxtmi.com/caselaws?id=103854 Denial of Modvat credit on the remaining goods required independent merits-based examination of whether the limestone crusher site formed part of the factory and whether the goods qualified as capital goods under Rule 57Q for the relevant period. The appellate order was set aside because it merely followed earlier orders that had already been remanded and did not separately address the factual and legal tests for eligibility. That failure rendered the order non-speaking and justified remand for fresh adjudication on merits and a speaking order in accordance with law and natural justice. The credit claim relating to one item was not pressed and therefore did not survive. en-us Fri, 21 Dec 2001 00:00:00 +0530 Fri, 24 Feb 2012 17:59:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103854 Denial of Modvat credit on the remaining goods required independent merits-based examination of whether the limestone crusher site formed part of the factory and whether the goods qualified as capital goods under Rule 57Q for the relevant period. The appellate order was set aside because it merely followed earlier orders that had already been remanded and did not separately address the factual and legal tests for eligibility. That failure rendered the order non-speaking and justified remand for fresh adjudication on merits and a speaking order in accordance with law and natural justice. The credit claim relating to one item was not pressed and therefore did not survive. Case-Laws Central Excise Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103854