https://www.taxtmi.com/caselaws?id=94712 Modvat credit on oxygen and acetylene gas used to cut scrap into smaller pieces before feeding it into the furnace was treated as a question of law. The Tribunal accepted the Revenue's contention that the issue turned on whether the gases were used in or in relation to the manufacture of the final product. On that basis, the reference applications were allowed and the question was referred to the High Court for authoritative determination. en-us Fri, 31 Mar 2000 00:00:00 +0530 Sat, 03 Dec 2011 12:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94712 Modvat credit on oxygen and acetylene gas used to cut scrap into smaller pieces before feeding it into the furnace was treated as a question of law. The Tribunal accepted the Revenue's contention that the issue turned on whether the gases were used in or in relation to the manufacture of the final product. On that basis, the reference applications were allowed and the question was referred to the High Court for authoritative determination. Case-Laws Central Excise Fri, 31 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94712