Impact of subsequent decision of Apex Court on the matter ...
Supreme Court ruling on Cenvat Credit for mining capital goods not applicable to closed cases without active proceedings.
July 27, 2016
Case Laws Central Excise AT
Impact of subsequent decision of Apex Court on the matter already concluded - Cenvat Credit - capital goods used in the mines - the benefit of any subsequent decision of higher forum, cannot be extended inasmuch as the assessee has not kept the proceedings alive during the in between period so as to infuse life into the same - AT
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