https://www.taxtmi.com/caselaws?id=95340 A legal question on the availability of Modvat credit for certificates issued under Rule 57E after six months was treated as fit for reference because no authoritative pronouncement of the High Court or Supreme Court existed on the point. The Tribunal therefore referred the question of law to the jurisdictional High Court for its opinion. The stated principle is that where a legal issue arising from a Tribunal order remains unsettled by higher judicial authority, it may be referred to the jurisdictional High Court for consideration. en-us Tue, 19 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 13:05:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95340 A legal question on the availability of Modvat credit for certificates issued under Rule 57E after six months was treated as fit for reference because no authoritative pronouncement of the High Court or Supreme Court existed on the point. The Tribunal therefore referred the question of law to the jurisdictional High Court for its opinion. The stated principle is that where a legal issue arising from a Tribunal order remains unsettled by higher judicial authority, it may be referred to the jurisdictional High Court for consideration. Case-Laws Central Excise Tue, 19 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95340