https://www.taxtmi.com/caselaws?id=94971 Where the governing Ministry's order on deemed Modvat credit for a small-scale unit after crossing the aggregate clearance limit was reasonably capable of two interpretations, a referable question of law arose. The legal position was treated as unclear on the availability of credit beyond the specified threshold, so the High Court's consideration was required. The application for reference was therefore allowed, without deciding the underlying entitlement to credit. en-us Fri, 13 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 12:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94971 Where the governing Ministry's order on deemed Modvat credit for a small-scale unit after crossing the aggregate clearance limit was reasonably capable of two interpretations, a referable question of law arose. The legal position was treated as unclear on the availability of credit beyond the specified threshold, so the High Court's consideration was required. The application for reference was therefore allowed, without deciding the underlying entitlement to credit. Case-Laws Central Excise Fri, 13 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94971