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    <description>Eligibility to Modvat credit depended on documentary evidence that had not been produced and verified earlier. The appellate authority held that effective verification could not be completed at the appellate stage, so a fresh adjudication by the original authority was necessary. The matter was remanded for de novo adjudication, with directions that the appellant cooperate fully, produce the required documents, and that the proceedings be completed expeditiously.</description>
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      <description>Eligibility to Modvat credit depended on documentary evidence that had not been produced and verified earlier. The appellate authority held that effective verification could not be completed at the appellate stage, so a fresh adjudication by the original authority was necessary. The matter was remanded for de novo adjudication, with directions that the appellant cooperate fully, produce the required documents, and that the proceedings be completed expeditiously.</description>
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