https://www.taxtmi.com/caselaws?id=92416 Retrospective applicability of Notification No. 11/95-C.E. (N.T.), which included refractories within the definition of capital goods under Rule 57Q, was treated as settled by consistent Tribunal authority holding the notification to be clarificatory. Relying on Jindal Strips and later decisions, including Larsen & Toubro, the Tribunal found that no debatable question of law survived for reference. The Revenue's reference application was therefore not maintainable and was rejected. en-us Fri, 03 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 15:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92416 Retrospective applicability of Notification No. 11/95-C.E. (N.T.), which included refractories within the definition of capital goods under Rule 57Q, was treated as settled by consistent Tribunal authority holding the notification to be clarificatory. Relying on Jindal Strips and later decisions, including Larsen & Toubro, the Tribunal found that no debatable question of law survived for reference. The Revenue's reference application was therefore not maintainable and was rejected. Case-Laws Central Excise Fri, 03 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92416