https://www.taxtmi.com/caselaws?id=118984 Binding notifications and Board circulars in force before adjudication must be applied by the lower authority when deciding Modvat credit on capital goods, including disputes involving delayed filing of declarations. Where those instructions were not properly considered, the dispute required fresh examination in accordance with the applicable legal position and the requirements of natural justice. The matter was therefore remanded for fresh adjudication. en-us Tue, 27 Dec 2005 00:00:00 +0530 Sat, 07 Jul 2012 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118984 Binding notifications and Board circulars in force before adjudication must be applied by the lower authority when deciding Modvat credit on capital goods, including disputes involving delayed filing of declarations. Where those instructions were not properly considered, the dispute required fresh examination in accordance with the applicable legal position and the requirements of natural justice. The matter was therefore remanded for fresh adjudication. Case-Laws Central Excise Tue, 27 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118984