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<h1>Appellate Tribunal allows Reference Application to High Court on Board instructions & eligibility of inputs.</h1> The Appellate Tribunal CEGAT, Mumbai allowed the Reference Application to refer questions to the Jurisdictional High Court on the binding nature of Board ... Reference to High Court - Modvat The Appellate Tribunal CEGAT, Mumbai allowed the Reference Application seeking questions to be referred to the Jurisdictional High Court regarding the binding nature of Board instructions and the eligibility of items like tool kit and screw jack as inputs in the manufacture of motor vehicles. The questions were framed based on precedence set by the Delhi Bench of the Tribunal.
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