https://www.taxtmi.com/caselaws?id=171098 A Tribunal order allowing the assessee's appeal was set aside because it did not record a clear factual finding on entitlement to Modvat credit or examine whether Chapter X clearances satisfied the conditions under Rule 57C. The High Court found the order to be brief and non-reasoned, with reliance placed on earlier Tribunal decisions without addressing the factual basis of the claim or the treatment of exempted goods or goods chargeable at nil duty. The matter was therefore remanded for fresh adjudication on merits in accordance with law. en-us Wed, 12 Dec 2012 00:00:00 +0530 Mon, 15 Jun 2015 17:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171098 A Tribunal order allowing the assessee's appeal was set aside because it did not record a clear factual finding on entitlement to Modvat credit or examine whether Chapter X clearances satisfied the conditions under Rule 57C. The High Court found the order to be brief and non-reasoned, with reliance placed on earlier Tribunal decisions without addressing the factual basis of the claim or the treatment of exempted goods or goods chargeable at nil duty. The matter was therefore remanded for fresh adjudication on merits in accordance with law. Case-Laws Central Excise Wed, 12 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171098