https://www.taxtmi.com/caselaws?id=254068 The Appellate Tribunal CESTAT BANGALORE remanded the case for further discussion on liability for Central Excise duty, eligibility for Modvat credit, and marketability of coils used in motor/generator repairs. The Commissioner (Appeals) decision was set aside, directing a fresh proceeding to verify documents and clarify the manufacturing aspect, emphasizing the need to expedite proceedings due to the case's age. The Tribunal highlighted discrepancies in considering marketability and Modvat credit, questioning whether repairing motors constituted the manufacture of new coils. en-us Mon, 17 Mar 2014 00:00:00 +0530 Thu, 11 Dec 2014 22:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254068 The Appellate Tribunal CESTAT BANGALORE remanded the case for further discussion on liability for Central Excise duty, eligibility for Modvat credit, and marketability of coils used in motor/generator repairs. The Commissioner (Appeals) decision was set aside, directing a fresh proceeding to verify documents and clarify the manufacturing aspect, emphasizing the need to expedite proceedings due to the case's age. The Tribunal highlighted discrepancies in considering marketability and Modvat credit, questioning whether repairing motors constituted the manufacture of new coils. Case-Laws Central Excise Mon, 17 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254068