Modvat credit dispute on felt cloth and wire netting was referred to the High Court following prior identical references

Modvat credit on felt cloth and wire netting used in the manufacture of paper and paper boards was treated as an issue already covered by earlier reference applications on the same question. The Tribunal followed its prior course on the identical issue and noted that the question of law arising from the earlier final order had already been referred to the Punjab & Haryana High Court. On that basis, the Tribunal adopted the same approach in the present reference application and referred the formulated question to the same High Court.

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Issues: Whether the question of law arising from the Tribunal's earlier final order should be referred to the High Court in view of the Tribunal's prior reference orders on the same issue.

Analysis: The Tribunal noted that on the same question relating to Modvat credit on felt cloth and wire netting used in the manufacture of paper and paper boards, earlier reference applications had already been accepted and the matter referred to the Punjab & Haryana High Court. Following that precedent, and in view of the earlier order taking the same course on an identical issue, the Tribunal found it to adopt the same approach in the present reference application.

Conclusion: The question formulated in the reference application was referred to the High Court of Punjab & Haryana.

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