https://www.taxtmi.com/caselaws?id=90765 The document concerns whether Modvat credit under Rule 57A of the Central Excise Rules, 1944 is admissible for refractory bricks used as constructional material lining a furnace, where the issue was whether such bricks qualify as inputs used in or in relation to manufacture. The Tribunal did not decide the merits of the admissibility question because both sides stated that an identical issue had already been referred in Shree Cement. It therefore referred the question of law to the Punjab and Haryana High Court for authoritative determination and directed the Registry to prepare the statement of facts. en-us Thu, 25 Jun 1998 00:00:00 +0530 Tue, 11 Oct 2011 13:16:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90765 The document concerns whether Modvat credit under Rule 57A of the Central Excise Rules, 1944 is admissible for refractory bricks used as constructional material lining a furnace, where the issue was whether such bricks qualify as inputs used in or in relation to manufacture. The Tribunal did not decide the merits of the admissibility question because both sides stated that an identical issue had already been referred in Shree Cement. It therefore referred the question of law to the Punjab and Haryana High Court for authoritative determination and directed the Registry to prepare the statement of facts. Case-Laws Central Excise Thu, 25 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90765