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of <h1>Dismissal of Petition on Modvat Credit for Foundry Fluxes and Chemicals in 'Sand Moulds' Manufacturing</h1> The High Court of Punjab & Haryana at Chandigarh dismissed a petition regarding the admissibility of Modvat credit on foundry fluxes and chemicals ... Reference to High Court The High Court of Punjab & Haryana at Chandigarh considered a petition under Section 35H(1) of the Central Excise Act, 1944 regarding the admissibility of Modvat credit on foundry fluxes and chemicals used in manufacturing 'Sand Moulds'. The court dismissed the petition based on a similar precedent in the case of Collector of Central Excise v. M/s. Zenith Papers, where the plea of the Revenue was rejected.
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