https://www.taxtmi.com/caselaws?id=114272 The Tribunal upheld the Commissioner's decision disallowing Modvat credit on iron waste and scrap for manufacturers of M.S. Ingots, as legal decisions were deemed inapplicable due to indirect purchase of goods. The Tribunal rejected the appellant's time bar contention, emphasizing adherence to remand order scope and limitations on raising new issues. The appeal was dismissed based on the Commissioner's decision aligned with CEGAT's remand order directions, highlighting the restricted grounds for introducing new matters during subsequent proceedings. en-us Thu, 26 Feb 2004 00:00:00 +0530 Mon, 14 May 2012 12:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114272 The Tribunal upheld the Commissioner's decision disallowing Modvat credit on iron waste and scrap for manufacturers of M.S. Ingots, as legal decisions were deemed inapplicable due to indirect purchase of goods. The Tribunal rejected the appellant's time bar contention, emphasizing adherence to remand order scope and limitations on raising new issues. The appeal was dismissed based on the Commissioner's decision aligned with CEGAT's remand order directions, highlighting the restricted grounds for introducing new matters during subsequent proceedings. Case-Laws Central Excise Thu, 26 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114272