https://www.taxtmi.com/caselaws?id=87062 Modvat credit eligibility for wire and felt used in machinery for manufacture of paper products was not decided on the merits; the Tribunal exercised reference jurisdiction under Section 35G(1) and sent the legal question to the jurisdictional High Court. The reference concerned whether such wire and felt, used as parts of machinery in relation to manufacture, were excluded from input under the Explanation to Rule 57A of the Central Excise Rules, 1944. Because the question was stated to be identical to issues already referred in other matters, the Tribunal considered it appropriate to place the same issue before the High Court for authoritative determination. en-us Wed, 30 Jul 1997 00:00:00 +0530 Fri, 02 Sep 2011 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87062 Modvat credit eligibility for wire and felt used in machinery for manufacture of paper products was not decided on the merits; the Tribunal exercised reference jurisdiction under Section 35G(1) and sent the legal question to the jurisdictional High Court. The reference concerned whether such wire and felt, used as parts of machinery in relation to manufacture, were excluded from input under the Explanation to Rule 57A of the Central Excise Rules, 1944. Because the question was stated to be identical to issues already referred in other matters, the Tribunal considered it appropriate to place the same issue before the High Court for authoritative determination. Case-Laws Central Excise Wed, 30 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87062