https://www.taxtmi.com/caselaws?id=104455 An adjudication order on Modvat credit for capital goods used in a power plant was found unsustainable because it did not address the assessee's main contentions, the relevant Modvat provisions and notification, or the cited precedents. The authority relied on a single precedent and treated the power plant as goods without reasoned examination of the core controversy. It also gave no reasons for the substantial penalty imposed. Such omission made the order a non-speaking order, and it was set aside with a remand for de novo adjudication after granting an opportunity of hearing. en-us Fri, 10 Nov 2000 00:00:00 +0530 Wed, 29 Feb 2012 11:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104455 An adjudication order on Modvat credit for capital goods used in a power plant was found unsustainable because it did not address the assessee's main contentions, the relevant Modvat provisions and notification, or the cited precedents. The authority relied on a single precedent and treated the power plant as goods without reasoned examination of the core controversy. It also gave no reasons for the substantial penalty imposed. Such omission made the order a non-speaking order, and it was set aside with a remand for de novo adjudication after granting an opportunity of hearing. Case-Laws Central Excise Fri, 10 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104455