https://www.taxtmi.com/caselaws?id=342308 Where the value of an excavator loader and the value of spares supplied with it had not been separately determined for duty and cenvat credit purposes, fresh adjudication was necessary. CESTAT noted that an earlier remand had already directed the original authority to segregate the value of the machine and spares, then compute the duty liability and credit reversal accordingly. Because that exercise had still not been completed, the matter was remitted again for reconsideration on merits after giving the appellant a reasonable opportunity of hearing. No final determination was made on duty liability or cenvat credit reversal. en-us Mon, 24 Apr 2017 00:00:00 +0530 Mon, 01 May 2017 08:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342308 Where the value of an excavator loader and the value of spares supplied with it had not been separately determined for duty and cenvat credit purposes, fresh adjudication was necessary. CESTAT noted that an earlier remand had already directed the original authority to segregate the value of the machine and spares, then compute the duty liability and credit reversal accordingly. Because that exercise had still not been completed, the matter was remitted again for reconsideration on merits after giving the appellant a reasonable opportunity of hearing. No final determination was made on duty liability or cenvat credit reversal. Case-Laws Central Excise Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342308