https://www.taxtmi.com/caselaws?id=32565 Entitlement to Modvat credit under Rule 57Q depended on whether the iron and steel items were used as parts, components or spares of manufacturing machinery, or merely as structural construction material. The HC held that the Tribunal could not decide the issue by a brief order without examining the assessee's detailed reply to the show cause notice and memorandum of appeal. Because the admissibility of credit turned on disputed factual use of the goods, the Tribunal was required to consider both sides' submissions and record reasoned findings. The matter was remanded to the Tribunal for fresh decision on admissibility of credit after full consideration of the record. en-us Mon, 22 Sep 2008 00:00:00 +0530 Sat, 14 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32565 Entitlement to Modvat credit under Rule 57Q depended on whether the iron and steel items were used as parts, components or spares of manufacturing machinery, or merely as structural construction material. The HC held that the Tribunal could not decide the issue by a brief order without examining the assessee's detailed reply to the show cause notice and memorandum of appeal. Because the admissibility of credit turned on disputed factual use of the goods, the Tribunal was required to consider both sides' submissions and record reasoned findings. The matter was remanded to the Tribunal for fresh decision on admissibility of credit after full consideration of the record. Case-Laws Central Excise Mon, 22 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32565