https://www.taxtmi.com/caselaws?id=94284 A reference application concerning the admissibility of Modvat credit on coated abrasives used in vehicle manufacture was allowed because the Tribunal considered the issue fit for reference on a legal question already regarded as suitable in similar matters. The substantive tax question was not finally decided; instead, the Tribunal referred the question of law to the High Court for opinion under the Central Excise Rules, 1944 framework. The effect was to transmit the controversy for judicial clarification rather than determine whether the coated abrasives qualified as tools for Modvat credit. en-us Wed, 29 Dec 1999 00:00:00 +0530 Mon, 21 Nov 2011 13:18:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94284 A reference application concerning the admissibility of Modvat credit on coated abrasives used in vehicle manufacture was allowed because the Tribunal considered the issue fit for reference on a legal question already regarded as suitable in similar matters. The substantive tax question was not finally decided; instead, the Tribunal referred the question of law to the High Court for opinion under the Central Excise Rules, 1944 framework. The effect was to transmit the controversy for judicial clarification rather than determine whether the coated abrasives qualified as tools for Modvat credit. Case-Laws Central Excise Wed, 29 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94284