https://www.taxtmi.com/caselaws?id=209052 Denial of MODVAT credit based on alleged fake invoices and non-existent weavers was not finally sustained, because the Tribunal found that an identical controversy had already been remanded for de-novo adjudication in connected matters. Following that approach, the impugned order was set aside and the dispute was sent back to the Original Adjudicating Authority for fresh decision in light of the earlier observations. The operative principle noted is that where the same issue has already been remanded for fresh consideration, the proper course is remand rather than final determination of credit entitlement. en-us Fri, 25 Feb 2011 00:00:00 +0530 Wed, 31 Jul 2013 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209052 Denial of MODVAT credit based on alleged fake invoices and non-existent weavers was not finally sustained, because the Tribunal found that an identical controversy had already been remanded for de-novo adjudication in connected matters. Following that approach, the impugned order was set aside and the dispute was sent back to the Original Adjudicating Authority for fresh decision in light of the earlier observations. The operative principle noted is that where the same issue has already been remanded for fresh consideration, the proper course is remand rather than final determination of credit entitlement. Case-Laws Central Excise Fri, 25 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209052