https://www.taxtmi.com/caselaws?id=365804 Credit validly earned under the MODVAT scheme was treated as a vested and indefeasible right, so a later notification could not be applied to withdraw accrued credit on capital goods already purchased, installed, and duty-paid before the notification date. The Court also treated its earlier unchallenged remand order as binding between the parties, preventing lower authorities from reopening the issue on the ground that the controversy was different. The Tribunal's non-speaking order was therefore not justified, and the relief granted to the assessee was restored. en-us Wed, 07 Mar 2018 00:00:00 +0530 Fri, 24 Aug 2018 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365804 Credit validly earned under the MODVAT scheme was treated as a vested and indefeasible right, so a later notification could not be applied to withdraw accrued credit on capital goods already purchased, installed, and duty-paid before the notification date. The Court also treated its earlier unchallenged remand order as binding between the parties, preventing lower authorities from reopening the issue on the ground that the controversy was different. The Tribunal's non-speaking order was therefore not justified, and the relief granted to the assessee was restored. Case-Laws Central Excise Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365804