https://www.taxtmi.com/caselaws?id=104472 Refund of copper waste and scrap cleared as such after reversal of Modvat credit had to be examined on the actual basis pleaded and proved, not on a manufactured-goods premise. The lower appellate authority granted relief by applying Notification No. 172/84 on the footing that the scrap had been manufactured, which did not match the claim. The Tribunal noted the relevance of Rule 57F(1)(ii), under which reversal of credit restores the original position, and held that the claim had not been considered on the correct factual and legal foundation. The refund order was set aside and the matter remanded for fresh adjudication. en-us Wed, 31 Jan 2001 00:00:00 +0530 Wed, 29 Feb 2012 12:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104472 Refund of copper waste and scrap cleared as such after reversal of Modvat credit had to be examined on the actual basis pleaded and proved, not on a manufactured-goods premise. The lower appellate authority granted relief by applying Notification No. 172/84 on the footing that the scrap had been manufactured, which did not match the claim. The Tribunal noted the relevance of Rule 57F(1)(ii), under which reversal of credit restores the original position, and held that the claim had not been considered on the correct factual and legal foundation. The refund order was set aside and the matter remanded for fresh adjudication. Case-Laws Central Excise Wed, 31 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104472