https://www.taxtmi.com/caselaws?id=348606 Unclear foundational facts on registration, Rule 57G declaration, stock position and the factual basis for a Rule 57H application prevented a proper determination of eligibility for transitional Modvat credit under the erstwhile Central Excise Rules, 1944. In the absence of clear findings on these matters, the legal provisions and cited precedents could not be meaningfully applied. The impugned orders were therefore set aside and the matter remanded for fresh adjudication by the authority concerned after examining the records and giving due opportunity of hearing, leaving credit entitlement to be decided afresh on evidence and applicable law. en-us Tue, 28 Feb 2017 00:00:00 +0530 Tue, 26 Sep 2017 07:53:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348606 Unclear foundational facts on registration, Rule 57G declaration, stock position and the factual basis for a Rule 57H application prevented a proper determination of eligibility for transitional Modvat credit under the erstwhile Central Excise Rules, 1944. In the absence of clear findings on these matters, the legal provisions and cited precedents could not be meaningfully applied. The impugned orders were therefore set aside and the matter remanded for fresh adjudication by the authority concerned after examining the records and giving due opportunity of hearing, leaving credit entitlement to be decided afresh on evidence and applicable law. Case-Laws Central Excise Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348606