https://www.taxtmi.com/caselaws?id=106320 A factual plea that capital goods were used for both exempted and dutiable processes could not be raised for the first time in appeal to defeat denial of Modvat credit under Rule 57R. The plea required verification of the actual manufacturing processes and, without any prior request to introduce additional grounds, was inadmissible at the appellate stage. The adjudicating authority had already rejected the assessee's case under Rule 57R(2) on the basis that no intermediate product emerged from the doubling, warping and sizing processes. The denial of Modvat credit was therefore maintained. en-us Tue, 14 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 16:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106320 A factual plea that capital goods were used for both exempted and dutiable processes could not be raised for the first time in appeal to defeat denial of Modvat credit under Rule 57R. The plea required verification of the actual manufacturing processes and, without any prior request to introduce additional grounds, was inadmissible at the appellate stage. The adjudicating authority had already rejected the assessee's case under Rule 57R(2) on the basis that no intermediate product emerged from the doubling, warping and sizing processes. The denial of Modvat credit was therefore maintained. Case-Laws Central Excise Tue, 14 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106320