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of <h1>High Court directs Tribunal to refer questions of law on credit allowance for items not defined as capital goods</h1> The High Court of Allahabad directed the Tribunal to refer two questions of law regarding the allowance of credit on items not defined as capital goods ... - The High Court of Allahabad directed the Customs, Excise and Service Tax Appellate Tribunal to refer two questions of law for opinion: 1) Whether credit can be allowed on items not covered in the definition of capital goods, and 2) Whether credit can be allowed on original invoices without obtaining permission. The Tribunal was instructed to draw up a statement of the case for this purpose.
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