https://www.taxtmi.com/caselaws?id=153734 The doctrine of merger applies only to the portion of an order actually brought under appeal; it does not extinguish a pending Department appeal on untouched issues. Modvat credit originally claimed under Rule 57Q may be considered under Rule 57A where the facts support entitlement under the correct provision and no statutory bar exists. However, credit cannot be sustained without proper scrutiny of actual user and the factual nexus with the manufacturing process. On the available record, the credit allowance required fresh adjudication on evidence and the applicable legal tests. en-us Wed, 09 Sep 2009 00:00:00 +0530 Mon, 12 Jun 2017 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153734 The doctrine of merger applies only to the portion of an order actually brought under appeal; it does not extinguish a pending Department appeal on untouched issues. Modvat credit originally claimed under Rule 57Q may be considered under Rule 57A where the facts support entitlement under the correct provision and no statutory bar exists. However, credit cannot be sustained without proper scrutiny of actual user and the factual nexus with the manufacturing process. On the available record, the credit allowance required fresh adjudication on evidence and the applicable legal tests. Case-Laws Central Excise Wed, 09 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153734