https://www.taxtmi.com/caselaws?id=214687 Additional evidence showed that the importing unit had not availed credit and had not claimed drawback or refund of countervailing duty, so the factual basis for denying Modvat credit on the four Bills of Entry was not finally established. The denial was therefore set aside and the matter was remanded for fresh examination by the Commissioner (Appeals), with penalty also left for reconsideration after hearing the parties. en-us Tue, 19 Jun 2012 00:00:00 +0530 Tue, 10 Jul 2012 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214687 Additional evidence showed that the importing unit had not availed credit and had not claimed drawback or refund of countervailing duty, so the factual basis for denying Modvat credit on the four Bills of Entry was not finally established. The denial was therefore set aside and the matter was remanded for fresh examination by the Commissioner (Appeals), with penalty also left for reconsideration after hearing the parties. Case-Laws Central Excise Tue, 19 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214687