https://www.taxtmi.com/caselaws?id=106844 Entitlement to Modvat credit depends on proper examination and verification of the supporting documentary records. Where the available documents have not been adequately checked or admitted, and the appellate forum cannot satisfactorily complete that exercise, the matter should be remanded for fresh adjudication. The authority therefore set aside the order to the extent necessary and directed de novo consideration after verification of the records, with cooperation from the assessee to complete the process expeditiously. en-us Tue, 10 Dec 2002 00:00:00 +0530 Fri, 16 Mar 2012 10:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106844 Entitlement to Modvat credit depends on proper examination and verification of the supporting documentary records. Where the available documents have not been adequately checked or admitted, and the appellate forum cannot satisfactorily complete that exercise, the matter should be remanded for fresh adjudication. The authority therefore set aside the order to the extent necessary and directed de novo consideration after verification of the records, with cooperation from the assessee to complete the process expeditiously. Case-Laws Central Excise Tue, 10 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106844