https://www.taxtmi.com/caselaws?id=93845 Conflicting Tribunal rulings on whether Modvat credit was admissible for oxygen and acetylene gas used to cut scrap into smaller pieces for manufacture of steel ingots raised a pure question of law under Rule 57A of the Central Excise Rules, 1944. The Tribunal noted disagreement on whether the gases were used in or in relation to manufacture and whether credit could be claimed on that basis. Because the point had produced divergent views, authoritative consideration by the High Court was required, and the reference application was allowed and sent for the High Court's views. en-us Fri, 08 Sep 2000 00:00:00 +0530 Thu, 17 Nov 2011 12:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93845 Conflicting Tribunal rulings on whether Modvat credit was admissible for oxygen and acetylene gas used to cut scrap into smaller pieces for manufacture of steel ingots raised a pure question of law under Rule 57A of the Central Excise Rules, 1944. The Tribunal noted disagreement on whether the gases were used in or in relation to manufacture and whether credit could be claimed on that basis. Because the point had produced divergent views, authoritative consideration by the High Court was required, and the reference application was allowed and sent for the High Court's views. Case-Laws Central Excise Fri, 08 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93845