https://www.taxtmi.com/caselaws?id=209143 Where the identity of the inputs and the stage at which they were used in manufacture were not clearly established, the basis for deciding whether separate accounts were required remained uncertain. The original authority proceeded on the assumption that the inputs were common inputs, but the record did not specify the impugned inputs or their use in the manufacturing process. In these circumstances, the findings of the Commissioner (Appeals) and the original authority could not be sustained without a fresh examination of the factual matrix. The matter was therefore remanded to the original authority for reconsideration after giving the respondent a reasonable opportunity of hearing. en-us Wed, 23 Mar 2011 00:00:00 +0530 Mon, 29 Jul 2013 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209143 Where the identity of the inputs and the stage at which they were used in manufacture were not clearly established, the basis for deciding whether separate accounts were required remained uncertain. The original authority proceeded on the assumption that the inputs were common inputs, but the record did not specify the impugned inputs or their use in the manufacturing process. In these circumstances, the findings of the Commissioner (Appeals) and the original authority could not be sustained without a fresh examination of the factual matrix. The matter was therefore remanded to the original authority for reconsideration after giving the respondent a reasonable opportunity of hearing. Case-Laws Central Excise Wed, 23 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209143