https://www.taxtmi.com/caselaws?id=89426 The retrospective effect of the Explanation added to Rule 57B, excluding inputs used for captive generation of electricity from Modvat credit, remained unresolved because competing Tribunal views existed and the issue required consideration by a larger Bench. Interim protection was therefore granted: the assessees obtained unconditional stay and waiver of the confirmed duty pending final adjudication. The main appeals were directed to be placed before an appropriate Bench for final hearing on the disputed Modvat question. en-us Thu, 05 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 10:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89426 The retrospective effect of the Explanation added to Rule 57B, excluding inputs used for captive generation of electricity from Modvat credit, remained unresolved because competing Tribunal views existed and the issue required consideration by a larger Bench. Interim protection was therefore granted: the assessees obtained unconditional stay and waiver of the confirmed duty pending final adjudication. The main appeals were directed to be placed before an appropriate Bench for final hearing on the disputed Modvat question. Case-Laws Central Excise Thu, 05 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89426