https://www.taxtmi.com/caselaws?id=112806 The tribunal set aside the order due to lack of records and remitted the case for verification. The appellants' contention on reversal of credit was rejected, emphasizing that reversal had to be at Rs. 1,000/- per metric ton for inputs received pre-1-4-94. The case focused on Modvat credit availed before and after 1-4-94, demand of duty on exempted final products, and the need for proper records to determine credit reversal. The decision to remand aimed at ensuring a fair assessment based on available records. en-us Tue, 25 Nov 2003 00:00:00 +0530 Tue, 01 May 2012 18:03:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112806 The tribunal set aside the order due to lack of records and remitted the case for verification. The appellants' contention on reversal of credit was rejected, emphasizing that reversal had to be at Rs. 1,000/- per metric ton for inputs received pre-1-4-94. The case focused on Modvat credit availed before and after 1-4-94, demand of duty on exempted final products, and the need for proper records to determine credit reversal. The decision to remand aimed at ensuring a fair assessment based on available records. Case-Laws Central Excise Tue, 25 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112806