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    <description>Modvat credit availment based on the impugned entries required fresh examination because the authenticity of the Customs entries and related documentation had to be verified. The matter was remanded for fresh adjudication, with directions to obtain verification from the concerned Customs authorities and to give the assessee a reasonable opportunity of hearing.</description>
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      <description>Modvat credit availment based on the impugned entries required fresh examination because the authenticity of the Customs entries and related documentation had to be verified. The matter was remanded for fresh adjudication, with directions to obtain verification from the concerned Customs authorities and to give the assessee a reasonable opportunity of hearing.</description>
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