https://www.taxtmi.com/caselaws?id=88609 Notification No. 14/96-C.E. (N.T.) was treated as operating retrospectively to replace the earlier definition of capital goods under Rule 57Q, so credit eligibility had to be tested under the amended scope. On that basis, wagon loaders and related spare parts, falling within Chapter 84, and diamond grinding wheels used for grinding cement or for manufacture-linked repairs and maintenance were regarded as eligible capital goods. The earlier restrictive wording was not applied to deny credit where the retrospective notification governed the claim, and the contrary view was not treated as controlling. en-us Thu, 26 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 18:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88609 Notification No. 14/96-C.E. (N.T.) was treated as operating retrospectively to replace the earlier definition of capital goods under Rule 57Q, so credit eligibility had to be tested under the amended scope. On that basis, wagon loaders and related spare parts, falling within Chapter 84, and diamond grinding wheels used for grinding cement or for manufacture-linked repairs and maintenance were regarded as eligible capital goods. The earlier restrictive wording was not applied to deny credit where the retrospective notification governed the claim, and the contrary view was not treated as controlling. Case-Laws Central Excise Thu, 26 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88609