https://www.taxtmi.com/caselaws?id=105737 Denial of Modvat credit on inputs covered by alleged fictitious gate passes was found unsupported on the existing adjudication because the authority had not adequately met the appellant's specific objections on receipt of goods, banking payments, use in manufacture, registration of the firms, and appreciation of evidence. The appellate record indicated that the reasoning did not satisfactorily address these points. The matter was therefore remanded to the Adjudicating Authority for a speaking order dealing with the issues raised and properly recording the basis for any decision on credit eligibility. en-us Wed, 11 Sep 2002 00:00:00 +0530 Wed, 07 Mar 2012 13:06:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105737 Denial of Modvat credit on inputs covered by alleged fictitious gate passes was found unsupported on the existing adjudication because the authority had not adequately met the appellant's specific objections on receipt of goods, banking payments, use in manufacture, registration of the firms, and appreciation of evidence. The appellate record indicated that the reasoning did not satisfactorily address these points. The matter was therefore remanded to the Adjudicating Authority for a speaking order dealing with the issues raised and properly recording the basis for any decision on credit eligibility. Case-Laws Central Excise Wed, 11 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105737