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of <h1>Appellate Tribunal refers Modvat benefit case to Larger Bench due to conflicting views.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, JAIPUR Versus HINDUSTAN ZINC LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, JAIPUR Versus HINDUSTAN ZINC LTD. - 2004 (176) E.L.T. 680 (Tri. - Del.) The Appellate Tribunal CESTAT, New Delhi directed the case of M/s. Hindustan Zinc Ltd. v. CCE, Jaipur to be placed before a Larger Bench due to conflicting views on Modvat benefit for capital goods used in mines.
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