- 4 - directed the department to file copy of the annexure attached to the show cause notice. We have gone through the same and we find that in respect of items No. 2, 6, 8 & 10 the objection of the department on the items in question was that they were not capital goods and also that the credit was availed on the basis of the invoice not prescribed under Rule 57G. This was a matter which should have been considered by the Tribunal. We, therefore, set aside the order of the learned Tribunal only in respect of items Nos. 2, 6, 8 & 10 and remand the matter back to it with the direction to decide the case afresh in relation to item Nos. 2, 6, 8 & 10. The learned Tribunal shall consider the contention of the department as to whether the assessee could have claimed Modvat credit on the basis of the documents which according to the department were not in accordance with the rules. We may, however, make it clear that in so far as the decision in respect of other items is concerned, the same has not been interfered with. With these observations, the reference petition is disposed of. ( Deepak Gupta ),J. November 26, 2008. (V.K.Ahuja ),J.