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<h1>Tribunal refers Modvat credit admissibility question on paper product manufacturing materials.</h1> <h3>COLLECTOR OF C. EX., CHANDIGARH Versus AMRIT PAPER MILLS CO. LTD.</h3> The Tribunal referred the question of the admissibility of Modvat credit for materials used in manufacturing paper products to the Punjab & Haryana ... Reference to High Court - Modvat The Commissioner of Central Excise, Chandigarh filed a Reference Application regarding the admissibility of Modvat credit for Felt Cloth and Wire netting used in manufacturing paper products. The Tribunal decided to refer the question to the Punjab & Haryana High Court following earlier precedents. The matter was referred to the High Court as per the Commissioner's request.