https://www.taxtmi.com/caselaws?id=89848 Conflicting Tribunal views on the eligibility of evaporator boats for Modvat credit under Rule 57A, and on whether they could be treated as tools or equipment, gave rise to a referable question of law. Because different Benches had reached divergent conclusions on the same issue and the applicant had formulated specific legal questions, the Tribunal held that reference to the High Court was warranted. The matter was accordingly directed to be referred on the questions raised by the applicant. en-us Tue, 01 Sep 1998 00:00:00 +0530 Fri, 30 Sep 2011 11:12:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89848 Conflicting Tribunal views on the eligibility of evaporator boats for Modvat credit under Rule 57A, and on whether they could be treated as tools or equipment, gave rise to a referable question of law. Because different Benches had reached divergent conclusions on the same issue and the applicant had formulated specific legal questions, the Tribunal held that reference to the High Court was warranted. The matter was accordingly directed to be referred on the questions raised by the applicant. Case-Laws Central Excise Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89848