https://www.taxtmi.com/caselaws?id=210020 Disallowance of credit was set aside where entitlement depended on factual compliance with Circular No. 97/8/2007 and the assessee sought to produce contractual documents to establish that compliance. As the revenue did not oppose remand and the assessee was ready to place the relevant material before the adjudicating authority, the matter was sent back for fresh adjudication. The authority was directed to reconsider credit eligibility after giving the assessee a reasonable opportunity of hearing and examining the contractual evidence afresh. en-us Fri, 24 Jun 2011 00:00:00 +0530 Thu, 04 Jul 2013 20:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210020 Disallowance of credit was set aside where entitlement depended on factual compliance with Circular No. 97/8/2007 and the assessee sought to produce contractual documents to establish that compliance. As the revenue did not oppose remand and the assessee was ready to place the relevant material before the adjudicating authority, the matter was sent back for fresh adjudication. The authority was directed to reconsider credit eligibility after giving the assessee a reasonable opportunity of hearing and examining the contractual evidence afresh. Case-Laws Central Excise Fri, 24 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210020