https://www.taxtmi.com/caselaws?id=96211 The article notes that a reference application was allowed on two central excise questions: whether, after Modvat is availed, the duty incidence on inputs used in manufacturing final products is deemed to have been passed on to customers, and whether the proviso to Section 11B of the Central Excise Act applies to duty on captively consumed goods. The tribunal directed that these questions of law be referred to the High Court for opinion. en-us Fri, 25 May 2001 00:00:00 +0530 Tue, 20 Dec 2011 11:01:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96211 The article notes that a reference application was allowed on two central excise questions: whether, after Modvat is availed, the duty incidence on inputs used in manufacturing final products is deemed to have been passed on to customers, and whether the proviso to Section 11B of the Central Excise Act applies to duty on captively consumed goods. The tribunal directed that these questions of law be referred to the High Court for opinion. Case-Laws Central Excise Fri, 25 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96211