https://www.taxtmi.com/caselaws?id=268145 An amendment to the Modvat credit notification was treated as clarificatory and retrospective, so eligibility for credit on the disputed capital goods was not confined to prospective operation. The benefit was therefore recognised in favour of the assessee on that issue. Credit on capital goods used in captive mines, however, depended on a factual finding that the mines formed an integrated unit with the factory. Because the record lacked that foundational finding, the claim could not be finally determined and was remanded for fresh factual reconsideration by the Original Authority. en-us Fri, 06 Feb 2015 00:00:00 +0530 Fri, 08 Jan 2016 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268145 An amendment to the Modvat credit notification was treated as clarificatory and retrospective, so eligibility for credit on the disputed capital goods was not confined to prospective operation. The benefit was therefore recognised in favour of the assessee on that issue. Credit on capital goods used in captive mines, however, depended on a factual finding that the mines formed an integrated unit with the factory. Because the record lacked that foundational finding, the claim could not be finally determined and was remanded for fresh factual reconsideration by the Original Authority. Case-Laws Central Excise Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268145