https://www.taxtmi.com/caselaws?id=84783 Divergent Tribunal views on deemed MODVAT credit for exempt waste and scrap of copper and aluminium led to a reference on whether such inputs could still be treated as clearly recognisable as non-duty paid goods under Rule 57G(2) of the Central Excise Rules. The Tribunal noted conflicting interpretations on the effect of exemption notifications within the MODVAT scheme and treated the recurring legal question as suitable for higher judicial determination. The request for reference was accordingly accepted, and the question of law was referred to the High Court. en-us Fri, 19 Jul 1991 00:00:00 +0530 Mon, 25 Jul 2011 16:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84783 Divergent Tribunal views on deemed MODVAT credit for exempt waste and scrap of copper and aluminium led to a reference on whether such inputs could still be treated as clearly recognisable as non-duty paid goods under Rule 57G(2) of the Central Excise Rules. The Tribunal noted conflicting interpretations on the effect of exemption notifications within the MODVAT scheme and treated the recurring legal question as suitable for higher judicial determination. The request for reference was accordingly accepted, and the question of law was referred to the High Court. Case-Laws Central Excise Fri, 19 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84783