https://www.taxtmi.com/caselaws?id=274326 A factual finding on maintenance of separate accounts for inputs used in exempted boilers cannot be overturned without proper verification of the record. The original authority had found that separate accounts were maintained and that credit was not taken for inputs used in the exempted product, but the appellate authority reversed that finding on a general observation and an isolated instance of credit that was later reversed. As the relevant records were not independently examined, the Tribunal set aside the order and remanded the matter to the Commissioner (Appeals) for fresh factual determination. en-us Wed, 18 Mar 2009 00:00:00 +0530 Tue, 07 Aug 2018 18:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274326 A factual finding on maintenance of separate accounts for inputs used in exempted boilers cannot be overturned without proper verification of the record. The original authority had found that separate accounts were maintained and that credit was not taken for inputs used in the exempted product, but the appellate authority reversed that finding on a general observation and an isolated instance of credit that was later reversed. As the relevant records were not independently examined, the Tribunal set aside the order and remanded the matter to the Commissioner (Appeals) for fresh factual determination. Case-Laws Central Excise Wed, 18 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274326