https://www.taxtmi.com/caselaws?id=83969 MODVAT credit on ramming mass and filter mesh was treated as fit for High Court reference because conflicting tribunal views existed on whether these items were inputs used in or in relation to manufacture. The rejected pistons issue was not referred: the goods had been received only for reconditioning and repairs, were not declared as inputs, and therefore did not satisfy the conditions for MODVAT credit. The reference applications succeeded only for ramming mass and filter mesh, while the request concerning rejected pistons was declined. en-us Mon, 12 Dec 1994 00:00:00 +0530 Tue, 19 Jul 2011 10:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83969 MODVAT credit on ramming mass and filter mesh was treated as fit for High Court reference because conflicting tribunal views existed on whether these items were inputs used in or in relation to manufacture. The rejected pistons issue was not referred: the goods had been received only for reconditioning and repairs, were not declared as inputs, and therefore did not satisfy the conditions for MODVAT credit. The reference applications succeeded only for ramming mass and filter mesh, while the request concerning rejected pistons was declined. Case-Laws Central Excise Mon, 12 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83969