https://www.taxtmi.com/caselaws?id=91003 Modvat credit on capital goods used to assemble and install a mobile bulk delivery pumptruck raised a question of legal interpretation because some components appeared to qualify as capital goods, yet credit had been denied on the view that a mobile factory was outside the Central Excise Act, 1944. The fact that the same unit had been treated as a factory for excise registration also created doubt on the correct legal position. In these circumstances, the Tribunal treated the entitlement issue as appropriate for authoritative determination by the High Court and referred the question accordingly. en-us Fri, 14 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 11:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91003 Modvat credit on capital goods used to assemble and install a mobile bulk delivery pumptruck raised a question of legal interpretation because some components appeared to qualify as capital goods, yet credit had been denied on the view that a mobile factory was outside the Central Excise Act, 1944. The fact that the same unit had been treated as a factory for excise registration also created doubt on the correct legal position. In these circumstances, the Tribunal treated the entitlement issue as appropriate for authoritative determination by the High Court and referred the question accordingly. Case-Laws Central Excise Fri, 14 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91003