https://www.taxtmi.com/caselaws?id=92777 HDPE bags or sacks were specifically excluded from the list of inputs eligible for Modvat credit during the relevant period under Rule 57A. On that basis, the Tribunal held that a question of law arose from the earlier final order and that the matter required reference to the High Court. The reference application was accordingly allowed. The Tribunal did not decide the substantive Modvat-credit entitlement on merits, but treated the statutory exclusion applicable in the relevant period as sufficient to support reference. en-us Mon, 25 Oct 1999 00:00:00 +0530 Sat, 05 Nov 2011 10:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92777 HDPE bags or sacks were specifically excluded from the list of inputs eligible for Modvat credit during the relevant period under Rule 57A. On that basis, the Tribunal held that a question of law arose from the earlier final order and that the matter required reference to the High Court. The reference application was accordingly allowed. The Tribunal did not decide the substantive Modvat-credit entitlement on merits, but treated the statutory exclusion applicable in the relevant period as sufficient to support reference. Case-Laws Central Excise Mon, 25 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92777