https://www.taxtmi.com/caselaws?id=114262 Entitlement to Cenvat credit under Rule 57AC(2)(c) of the Central Excise Rules, 1944 could not be finally determined because the adjudicating authority had not examined the specific plea that the claim fell under that provision rather than the earlier Modvat scheme. The factual question whether the capital goods had been received but not installed before 1 April 2000 was also left unresolved. As the material basis for deciding the credit claim was incomplete, the matter was remitted to the original authority for fresh adjudication after giving the assessee an opportunity of hearing. en-us Tue, 10 Feb 2004 00:00:00 +0530 Mon, 14 May 2012 12:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114262 Entitlement to Cenvat credit under Rule 57AC(2)(c) of the Central Excise Rules, 1944 could not be finally determined because the adjudicating authority had not examined the specific plea that the claim fell under that provision rather than the earlier Modvat scheme. The factual question whether the capital goods had been received but not installed before 1 April 2000 was also left unresolved. As the material basis for deciding the credit claim was incomplete, the matter was remitted to the original authority for fresh adjudication after giving the assessee an opportunity of hearing. Case-Laws Central Excise Tue, 10 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114262