Modvat credit on fire bricks: same question of law adopted and referred to the High Court.

A reference application under Section 35G(1) of the Central Excise Act, 1944 was considered on questions arising from the Tribunal's final order denying Modvat credit on fire bricks and related refractory items. Because the principal question on eligibility of fire bricks for Modvat credit had already been referred in another matter, the same formulated question of law was adopted for this case and forwarded to the High Court. The matter was therefore taken up on the existing reference formulation rather than framed afresh.

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Issues: Whether the application for reference should be entertained and the questions of law framed for reference to the High Court.

Analysis: The application sought reference under Section 35G(1) of the Central Excise Act, 1944 on questions arising from the Tribunal's earlier final order concerning denial of Modvat credit on fire bricks and related refractory items. Since the main question regarding eligibility of fire bricks for Modvat credit had already been referred in another matter, the same formulated question of law was adopted for the present case and forwarded to the High Court.

Conclusion: The reference was made to the High Court of Punjab and Haryana.

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