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2015 (3) TMI 693 - HC - Central ExciseDenial of MODVAT Credit - Classification of goods - whether products of the respondent assessee are proprietary classifiable as patent or proprietary medicaments for they are solely generic drugs therefore, classifiable as such - Held that:- Tribunal could not have disposed of the assessee's appeal, even in his absence, without considering the issue as to whether the products are classifiable as patent or proprietary medicaments or medicines other than proprietary and generic name. It is only then the issue whether the Modvat credit is admissible, if the final product attracts Nil duty could have been determined by the Tribunal. In the circumstances, the Tribunal's order does not deal with the entire controversy as projected by the parties. It was the bounden duty of the Tribunal to apply its mind to some vital and basic issues. The Tribunal's approach therefore, is clearly faulty and as a result, it failed to perform its duty as last fact finding authority. Then, its order does not satisfy the requirement in law. - Matter remanded back - Decided in favour of Revenue.
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