https://www.taxtmi.com/caselaws?id=105631 Denial of Modvat credit could not be sustained without verifying whether the invoice-issuing dealer held valid Central Excise registration at its head office, because that fact could materially affect entitlement to credit. As the authorities had not examined the appellant's plea or recorded a finding on that point, the matter was not properly adjudicated on the relevant factual basis. The impugned order was set aside and the case remanded for de novo consideration after affording the appellant a hearing. en-us Fri, 08 Feb 2002 00:00:00 +0530 Tue, 06 Mar 2012 16:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105631 Denial of Modvat credit could not be sustained without verifying whether the invoice-issuing dealer held valid Central Excise registration at its head office, because that fact could materially affect entitlement to credit. As the authorities had not examined the appellant's plea or recorded a finding on that point, the matter was not properly adjudicated on the relevant factual basis. The impugned order was set aside and the case remanded for de novo consideration after affording the appellant a hearing. Case-Laws Central Excise Fri, 08 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105631