https://www.taxtmi.com/caselaws?id=108596 Modvat credit was held admissible where inputs suffered inevitable burning loss during die-casting, because the loss was recorded in challans and the factual burning loss was not disputed; denial of credit on the ground of invisible loss was therefore unjustified. An adjudication order was also not invalidated merely because the Assistant Commissioner decided a case involving duty above the departmental instruction limit, since administrative instructions do not curtail statutory adjudicatory power or invalidate proceedings under the Act and Rules. The appeal was dismissed on both the credit issue and the jurisdiction objection. en-us Tue, 01 Jul 2003 00:00:00 +0530 Mon, 02 Apr 2012 18:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108596 Modvat credit was held admissible where inputs suffered inevitable burning loss during die-casting, because the loss was recorded in challans and the factual burning loss was not disputed; denial of credit on the ground of invisible loss was therefore unjustified. An adjudication order was also not invalidated merely because the Assistant Commissioner decided a case involving duty above the departmental instruction limit, since administrative instructions do not curtail statutory adjudicatory power or invalidate proceedings under the Act and Rules. The appeal was dismissed on both the credit issue and the jurisdiction objection. Case-Laws Central Excise Tue, 01 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108596