https://www.taxtmi.com/caselaws?id=83209 Modvat credit on inputs used in goods partly cleared on payment of duty and partly cleared without payment of duty was examined for whether Rule 57C required reversal of credit. The Tribunal stated that credit was taken under Rule 57A read with Rule 57G and utilised under Rule 57F, and that no specific provision in the Modvat rules mandated reversal in that contingency. Because a contrary view existed from another Bench and the interaction of Rules 57A, 57C and 57F had to be considered, the matter was treated as raising a question of law fit for reference to the High Court rather than a merits determination. en-us Thu, 10 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 17:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83209 Modvat credit on inputs used in goods partly cleared on payment of duty and partly cleared without payment of duty was examined for whether Rule 57C required reversal of credit. The Tribunal stated that credit was taken under Rule 57A read with Rule 57G and utilised under Rule 57F, and that no specific provision in the Modvat rules mandated reversal in that contingency. Because a contrary view existed from another Bench and the interaction of Rules 57A, 57C and 57F had to be considered, the matter was treated as raising a question of law fit for reference to the High Court rather than a merits determination. Case-Laws Central Excise Thu, 10 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83209