https://www.taxtmi.com/caselaws?id=239568 Liability for SAD on clearance of Manganese Ore as such could not be sustained on the existing record because the Tribunal found no categorical adjudication on whether the goods were imported stock on which SAD had been paid or indigenous stock, and the matter required fresh factual scrutiny. The related question of CENVAT credit on GTA service used for inward movement of inputs cleared as such was also sent back for reconsideration, with directions to apply the governing legal principle and examine the records afresh. The impugned order was set aside and the matter remanded de novo with an opportunity of hearing. en-us Mon, 02 Sep 2013 00:00:00 +0530 Sat, 16 Nov 2013 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239568 Liability for SAD on clearance of Manganese Ore as such could not be sustained on the existing record because the Tribunal found no categorical adjudication on whether the goods were imported stock on which SAD had been paid or indigenous stock, and the matter required fresh factual scrutiny. The related question of CENVAT credit on GTA service used for inward movement of inputs cleared as such was also sent back for reconsideration, with directions to apply the governing legal principle and examine the records afresh. The impugned order was set aside and the matter remanded de novo with an opportunity of hearing. Case-Laws Central Excise Mon, 02 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239568