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of <h1>Tribunal denies Commissioner's appeal on Modvat credit eligibility for raw materials vs. building materials</h1> The Tribunal rejected the Commissioner's application to refer a question to the High Court regarding the eligibility of certain items for Modvat credit ... Reference to High Court - Modvat The Commissioner, Central Excise, Meerut filed an application to refer a question to the High Court regarding the eligibility of M.S. Rounds bars, M.S. Plates, H.R. Plates, Shapes, and Sections for Modvat credit under Central Excise Rule, 1944. The Tribunal rejected the reference application as the items were found to be raw materials for capital goods and eligible for Modvat credit, not building materials. The decision was based on the fact that the items were used for fabrication of machinery and not as building materials.
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