https://www.taxtmi.com/caselaws?id=83001 A common order disposing of two appeals did not make them a single appellate proceeding; a reference application had to be framed separately for each appeal, so a single application covering both was procedurally defective. The Tribunal therefore proceeded only with the question arising from the first appeal. On the substantive issue, it treated the question whether resin used in preparing sand moulds formed part of the manufacturing process for castings, and thus affected modvat eligibility, as a referable question of law. The modvat credit question was accordingly referred to the High Court without any merits determination. en-us Thu, 15 Jul 1993 00:00:00 +0530 Fri, 08 Jul 2011 18:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83001 A common order disposing of two appeals did not make them a single appellate proceeding; a reference application had to be framed separately for each appeal, so a single application covering both was procedurally defective. The Tribunal therefore proceeded only with the question arising from the first appeal. On the substantive issue, it treated the question whether resin used in preparing sand moulds formed part of the manufacturing process for castings, and thus affected modvat eligibility, as a referable question of law. The modvat credit question was accordingly referred to the High Court without any merits determination. Case-Laws Central Excise Thu, 15 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83001