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of <h1>Court grants Modvat benefit based on precedent for ramming mass under Section 35F(1) of Central Excises Act.</h1> <h3>ANANTA UDYOG (P) LTD. Versus COLLECTOR OF CENTRAL EXCISE, MADRAS</h3> ANANTA UDYOG (P) LTD. Versus COLLECTOR OF CENTRAL EXCISE, MADRAS - 1999 (110) E.L.T. 604 (Tribunal) The Reference Application challenges the rejection of Modvat benefit for ramming mass. The issue is referred to the High Court based on precedent and the decision of the Larger Bench. The matter is referred under Section 35F(1) of the Central Excises and Salt Act, 1944.
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