https://www.taxtmi.com/caselaws?id=94526 Eligibility of Wire Mesh and Felts as Modvat inputs under the exclusion clause in the Explanation to Rule 57A of the Central Excise Rules, 1944 was treated as raising an identical question of law already referred in another matter. The goods were used as parts of machinery in paper manufacture, and the Tribunal found that the same legal issue on the scope of the exclusion clause had earlier been recognised for reference. On that basis, the matter was considered fit for reference under section 35G to the High Court, and the Revenue's reference application was allowed. en-us Thu, 13 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 11:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94526 Eligibility of Wire Mesh and Felts as Modvat inputs under the exclusion clause in the Explanation to Rule 57A of the Central Excise Rules, 1944 was treated as raising an identical question of law already referred in another matter. The goods were used as parts of machinery in paper manufacture, and the Tribunal found that the same legal issue on the scope of the exclusion clause had earlier been recognised for reference. On that basis, the matter was considered fit for reference under section 35G to the High Court, and the Revenue's reference application was allowed. Case-Laws Central Excise Thu, 13 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94526