https://www.taxtmi.com/caselaws?id=299460 Refund eligibility under Notification No. 78/90-C.E. depended on whether electrostatic precipitator parts cleared in multiple consignments, including bought-out items supplied directly to site, could be treated collectively as having the essential character of the complete plant under Rule 2(a) of the Tariff Rules. The Tribunal noted that the earlier direction to examine this issue had attained finality, but no proper factual enquiry had been made: the original authority rejected the claim without the directed test, while the appellate authority allowed it without independent verification. The impugned order was set aside and the matter was remanded for de novo decision after proper enquiry. en-us Wed, 28 Aug 1996 00:00:00 +0530 Wed, 15 Dec 2021 16:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299460 Refund eligibility under Notification No. 78/90-C.E. depended on whether electrostatic precipitator parts cleared in multiple consignments, including bought-out items supplied directly to site, could be treated collectively as having the essential character of the complete plant under Rule 2(a) of the Tariff Rules. The Tribunal noted that the earlier direction to examine this issue had attained finality, but no proper factual enquiry had been made: the original authority rejected the claim without the directed test, while the appellate authority allowed it without independent verification. The impugned order was set aside and the matter was remanded for de novo decision after proper enquiry. Case-Laws Central Excise Wed, 28 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299460