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2015 (11) TMI 954 - HC - Central ExciseModvat/Cenvat credit - use of Capital goods outside the factory premises - Whether the amended Notification No.25/96-CE (NT) dated 31.08.1996 is clarificatory and therefore restorative in nature or not? - Held that:- Court, in the earlier batch of appeals, pertaining to the very same assessee, found that the Tribunal has not gone into the issue whether the capital goods were utilised in the own factory of the assessee or in an integrated mine of the assessee or in other mines. Therefore the matter was remanded to the Original Authority for reconsideration of the claim of the assessee in the light of the decision in Vikram Cement case (2006 (2) TMI 1 - Supreme court). - there is no finding as to whether the capital goods were utilised in the own factory of the assessee or in an integrated mine of the assessee or in other mines, this Court, without going into the other questions of law as raised by the appellant, is inclined to set aside the impugned orders and remand the matter back to the Original Authority for reconsideration. - Decided in favour of assessee.
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