Reference of question of law allowed as identical Modvat eligibility issue was sent to the High Court.

The Tribunal treated the application as fit for reference because the issue was identical to one earlier considered and the Supreme Court had already directed a reference on the same question. On that basis, the question of law was not decided on merits and was instead referred to the High Court for opinion. The Modvat eligibility issue therefore remained open for determination by the High Court rather than being finally resolved at the Tribunal stage.

---

---

Issues: Whether the reference application should be allowed and the question of law referred to the High Court.

Analysis: The issue raised was identical to one earlier considered by the Tribunal, and it was noticed that the Supreme Court had directed a reference to the High Court on the same question. In that situation, the matter was treated as fit for reference rather than for final determination on merits.

Conclusion: The reference application was allowed and the question was referred to the Rajasthan High Court for its opinion.

Final Conclusion: The Tribunal did not decide the Modvat eligibility question on merits and instead sent the matter for decision by the High Court.

---