https://www.taxtmi.com/caselaws?id=193853 Applicability of Rule 57CC to the assessee's Modvat credit claim required fresh examination because the lower authorities had not decided the assessee's core objection to the rule itself. The dispute had been treated only as a question of recovering 8% of the sale price, but the record showed that the assessee had consistently challenged whether Rule 57CC applied at all. In light of the subsequent amendment and the earlier decision relied on in similar matters, the Court set aside the Tribunal's order and remanded the matter to the Commissioner (Appeals) for reconsideration on merits in accordance with law. en-us Fri, 25 Mar 2011 00:00:00 +0530 Mon, 21 Aug 2017 12:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193853 Applicability of Rule 57CC to the assessee's Modvat credit claim required fresh examination because the lower authorities had not decided the assessee's core objection to the rule itself. The dispute had been treated only as a question of recovering 8% of the sale price, but the record showed that the assessee had consistently challenged whether Rule 57CC applied at all. In light of the subsequent amendment and the earlier decision relied on in similar matters, the Court set aside the Tribunal's order and remanded the matter to the Commissioner (Appeals) for reconsideration on merits in accordance with law. Case-Laws Central Excise Fri, 25 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193853