https://www.taxtmi.com/caselaws?id=108755 Denial of deemed Modvat credit could not stand where the appellate authority had not examined certificates produced to show duty payment by the input manufacturer and the appellant's reliance on an earlier Tribunal order affecting that duty position. The record indicated that the certificates were before the Commissioner (Appeals), but their evidentiary value was not considered. Because admissibility of credit depended on those materials, the proper course was to set aside the order and remand the matter for fresh adjudication after considering the documents and hearing the parties. en-us Thu, 14 Nov 2002 00:00:00 +0530 Tue, 03 Apr 2012 17:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108755 Denial of deemed Modvat credit could not stand where the appellate authority had not examined certificates produced to show duty payment by the input manufacturer and the appellant's reliance on an earlier Tribunal order affecting that duty position. The record indicated that the certificates were before the Commissioner (Appeals), but their evidentiary value was not considered. Because admissibility of credit depended on those materials, the proper course was to set aside the order and remand the matter for fresh adjudication after considering the documents and hearing the parties. Case-Laws Central Excise Thu, 14 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108755