https://www.taxtmi.com/caselaws?id=105313 Modvat credit on capital goods turned on whether the supporting document was a proper document under Rule 57S(5) read with Rule 52A, including whether a delivery challan could qualify for availment of credit. The prior authorities had not adequately examined the transfer of capital goods between units or the applicability of the relevant proviso and related rules. As the central documentary issue was not properly considered, the matter was remanded to the original authority for fresh adjudication after giving the assessee an opportunity of hearing. en-us Fri, 14 Sep 2001 00:00:00 +0530 Mon, 05 Mar 2012 12:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105313 Modvat credit on capital goods turned on whether the supporting document was a proper document under Rule 57S(5) read with Rule 52A, including whether a delivery challan could qualify for availment of credit. The prior authorities had not adequately examined the transfer of capital goods between units or the applicability of the relevant proviso and related rules. As the central documentary issue was not properly considered, the matter was remanded to the original authority for fresh adjudication after giving the assessee an opportunity of hearing. Case-Laws Central Excise Fri, 14 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105313