TaxTMI 
TaxTMI 
1999 (8) TMI 465
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....he Respondents. [Order per : P.C. Jain, Vice President]. - Ms. Reena Khair, learned Advocate for the appellants points out that appeal bearing No. E/3292/93-C challenges the inadmissibility of Modvat credit upheld by the adjudicating authority in the impugned order and appeal bearing No. E/2294/93-C challenges the classification of insulation blocks of calcium silicate under Chapter 69 in the i....
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....ements. We have heard learned SDR, Shri H.K. Jain on this submission of the learned Advocate for the appellants. We agree with the submissions of the learned Advocate that the inadmissibility of Modvat credit on account of more than 3 endorsements on the gate passes would no longer survive, therefore, the Modvat credit will be admissible to the appellants on the aforesaid gate passes subject to ou....
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....e ground that the subsequent classification has been filed by the appellants herein under Chapter 69 and that has been approved. Learned Advocate submits that this finding of the adjudicating authority for upholding the classification of calcium silicate/insulation blocks under Chapter 69 is not correct because the subsequent classification given by the appellants was under coercion of the Revenue....
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..... The adjudicating authority has merely gone on the submission for a subsequent period, therefore, the finding of the adjudicating authority is not correct. Hence, we remand the matter of classification of insulation blocks/calcium silicate for readjudication to the adjudicating authority for deciding the matter afresh in the light of the aforesaid submission in accordance with the principles of n....