https://www.taxtmi.com/caselaws?id=3835 Modvat credit could not be denied solely because the assessee had earlier adopted a different classification, since entitlement depended on first determining the correct classification of the storage tank and related articles. The earlier orders had not adjudicated that central question and instead proceeded on the assessee's initial classification, making the denial of credit unsustainable. The Tribunal's order and the orders below were set aside, and the matter was remitted for fresh adjudication on proper classification, after which the consequential Modvat credit issue was to be decided. en-us Thu, 11 Jan 2007 00:00:00 +0530 Sun, 04 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3835 Modvat credit could not be denied solely because the assessee had earlier adopted a different classification, since entitlement depended on first determining the correct classification of the storage tank and related articles. The earlier orders had not adjudicated that central question and instead proceeded on the assessee's initial classification, making the denial of credit unsustainable. The Tribunal's order and the orders below were set aside, and the matter was remitted for fresh adjudication on proper classification, after which the consequential Modvat credit issue was to be decided. Case-Laws Central Excise Thu, 11 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3835