Court grants Modvat benefit based on precedent for ramming mass under Section 35F(1) of Central Excises Act.

The High Court held in favor of the Reference Application, allowing Modvat benefit for ramming mass based on precedent and the decision of the Larger Bench under Section 35F(1) of the Central Excises and Salt Act, 1944.

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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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