https://www.taxtmi.com/caselaws?id=89096 The Tribunal treated the application as fit for reference because the issue was identical to one earlier considered and the Supreme Court had already directed a reference on the same question. On that basis, the question of law was not decided on merits and was instead referred to the High Court for opinion. The Modvat eligibility issue therefore remained open for determination by the High Court rather than being finally resolved at the Tribunal stage. en-us Fri, 26 Jun 1998 00:00:00 +0530 Fri, 23 Sep 2011 13:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89096 The Tribunal treated the application as fit for reference because the issue was identical to one earlier considered and the Supreme Court had already directed a reference on the same question. On that basis, the question of law was not decided on merits and was instead referred to the High Court for opinion. The Modvat eligibility issue therefore remained open for determination by the High Court rather than being finally resolved at the Tribunal stage. Case-Laws Central Excise Fri, 26 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89096