https://www.taxtmi.com/caselaws?id=32181 Duty recomputation must correct patent arithmetical errors and assess all clearances for the relevant period, including excess duty payments, rather than selectively determining short levy. Modvat credit is available where the inputs and finished goods are notified as eligible and no contrary basis is established. In an appeal under the Central Excise Act, a question not raised before the Tribunal and not arising from its order does not constitute a substantial question of law. The Tribunal's directions for recomputation and consequential credit relief were upheld, leaving the appeal without merit. en-us Tue, 10 Jul 2007 00:00:00 +0530 Wed, 03 Apr 2013 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32181 Duty recomputation must correct patent arithmetical errors and assess all clearances for the relevant period, including excess duty payments, rather than selectively determining short levy. Modvat credit is available where the inputs and finished goods are notified as eligible and no contrary basis is established. In an appeal under the Central Excise Act, a question not raised before the Tribunal and not arising from its order does not constitute a substantial question of law. The Tribunal's directions for recomputation and consequential credit relief were upheld, leaving the appeal without merit. Case-Laws Central Excise Tue, 10 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32181