https://www.taxtmi.com/caselaws?id=126226 Erroneous application of Rule 9 of the Cenvat Credit Rules, 2001 to a dispute arising from the 1989 period, together with an inferred finding that the assessee had not chosen to use the raw material in the final product, was treated as non-application of mind. The appellate order was therefore set aside and the matter remanded for fresh decision on merits by the lower appellate authority after granting reasonable opportunity of hearing. en-us Thu, 11 Jun 2009 00:00:00 +0530 Sat, 03 Nov 2012 14:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126226 Erroneous application of Rule 9 of the Cenvat Credit Rules, 2001 to a dispute arising from the 1989 period, together with an inferred finding that the assessee had not chosen to use the raw material in the final product, was treated as non-application of mind. The appellate order was therefore set aside and the matter remanded for fresh decision on merits by the lower appellate authority after granting reasonable opportunity of hearing. Case-Laws Central Excise Thu, 11 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126226