https://www.taxtmi.com/caselaws?id=111980 The case involved a dispute regarding Modvat credit utilization and non-use of certain inputs by a Cable Filling Compound manufacturer. The Commissioner's findings led to a demand of Rs. 61 lakhs and penalties. The appellant challenged these findings, arguing that non-use of inputs was inaccurately determined without proper consideration of technical evidence. The Tribunal ordered re-adjudication, emphasizing the need for examination of technical experts and consideration of relevant technical materials. The case was remanded to the original authority with instructions to prioritize and complete the adjudication within three months. en-us Tue, 08 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 11:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111980 The case involved a dispute regarding Modvat credit utilization and non-use of certain inputs by a Cable Filling Compound manufacturer. The Commissioner's findings led to a demand of Rs. 61 lakhs and penalties. The appellant challenged these findings, arguing that non-use of inputs was inaccurately determined without proper consideration of technical evidence. The Tribunal ordered re-adjudication, emphasizing the need for examination of technical experts and consideration of relevant technical materials. The case was remanded to the original authority with instructions to prioritize and complete the adjudication within three months. Case-Laws Central Excise Tue, 08 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111980