https://www.taxtmi.com/caselaws?id=166937 Failure to address the substantial issue of entitlement to MODVAT credit for electricity generated through a steam turbine and exported to an electricity board requires fresh adjudication. The Tribunal's non-reasoned disposal, which merely recorded examination of records and hearing of parties without considering whether the MODVAT scheme applied, did not constitute proper adjudication on merits. The Tribunal's disposal was set aside and the matter was remitted for fresh consideration and appropriate orders in accordance with law. en-us Thu, 22 Sep 2011 00:00:00 +0530 Fri, 14 Nov 2014 16:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166937 Failure to address the substantial issue of entitlement to MODVAT credit for electricity generated through a steam turbine and exported to an electricity board requires fresh adjudication. The Tribunal's non-reasoned disposal, which merely recorded examination of records and hearing of parties without considering whether the MODVAT scheme applied, did not constitute proper adjudication on merits. The Tribunal's disposal was set aside and the matter was remitted for fresh consideration and appropriate orders in accordance with law. Case-Laws Central Excise Thu, 22 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166937