https://www.taxtmi.com/caselaws?id=106245 Modvat credit on furnace oil had to be examined under the applicable statutory provision on its own merits, and an earlier rejection under Rule 57H(1) did not bar consideration under Rule 57G where admissibility could still be tested on the challan, certificate and notification. The credit claim was therefore not finally foreclosed by the prior refusal; the matter required fresh adjudication by the original authority. The impugned order was set aside and the case remanded for reconsideration after giving the assessee a reasonable opportunity of hearing. en-us Fri, 12 Apr 2002 00:00:00 +0530 Tue, 13 Mar 2012 14:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106245 Modvat credit on furnace oil had to be examined under the applicable statutory provision on its own merits, and an earlier rejection under Rule 57H(1) did not bar consideration under Rule 57G where admissibility could still be tested on the challan, certificate and notification. The credit claim was therefore not finally foreclosed by the prior refusal; the matter required fresh adjudication by the original authority. The impugned order was set aside and the case remanded for reconsideration after giving the assessee a reasonable opportunity of hearing. Case-Laws Central Excise Fri, 12 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106245