https://www.taxtmi.com/caselaws?id=259263 The Tribunal, as the final fact-finding authority, was required to support its conclusions with reasons and a proper examination of the facts before granting capital goods credit. The order under challenge was found deficient because it merely relied on cited decisions, without discussing the relevant factual matrix or explaining how those precedents applied. As the factual basis for the credit claim was not analysed in a reasoned manner, the appellate court could not properly test the correctness of the Tribunal's findings on the legal issues. The Tribunal's order was therefore set aside and the matter remanded for fresh disposal by a detailed, reasoned order. en-us Fri, 24 Apr 2015 00:00:00 +0530 Tue, 05 May 2015 08:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259263 The Tribunal, as the final fact-finding authority, was required to support its conclusions with reasons and a proper examination of the facts before granting capital goods credit. The order under challenge was found deficient because it merely relied on cited decisions, without discussing the relevant factual matrix or explaining how those precedents applied. As the factual basis for the credit claim was not analysed in a reasoned manner, the appellate court could not properly test the correctness of the Tribunal's findings on the legal issues. The Tribunal's order was therefore set aside and the matter remanded for fresh disposal by a detailed, reasoned order. Case-Laws Central Excise Fri, 24 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259263