https://www.taxtmi.com/caselaws?id=106273 Deemed Modvat credit could not be granted on the basis of fresh material taken for the first time at the lower appellate stage without giving the department an opportunity to respond. Where there was a factual dispute on whether the input manufacturer had discharged the duty liability, the appellate authority could not rely on the jurisdictional Range Officer's certificate without further examination. The impugned order was set aside and the matter remanded for fresh adjudication by the original authority on entitlement to deemed Modvat credit, including whether the input manufacturer had duly discharged the duty liability. en-us Fri, 26 Apr 2002 00:00:00 +0530 Tue, 13 Mar 2012 15:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106273 Deemed Modvat credit could not be granted on the basis of fresh material taken for the first time at the lower appellate stage without giving the department an opportunity to respond. Where there was a factual dispute on whether the input manufacturer had discharged the duty liability, the appellate authority could not rely on the jurisdictional Range Officer's certificate without further examination. The impugned order was set aside and the matter remanded for fresh adjudication by the original authority on entitlement to deemed Modvat credit, including whether the input manufacturer had duly discharged the duty liability. Case-Laws Central Excise Fri, 26 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106273