https://www.taxtmi.com/caselaws?id=96211 Incidence of duty on inputs after availing Modvat, where the inputs are used to manufacture final products, was identified as requiring determination on whether it is deemed to have been passed on to customers. The applicability of the proviso to Section 11B of the Central Excise Act to duty paid on captively consumed goods was also raised. The reference application was allowed, and these questions of law were directed to be referred to the High Court for its 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 Incidence of duty on inputs after availing Modvat, where the inputs are used to manufacture final products, was identified as requiring determination on whether it is deemed to have been passed on to customers. The applicability of the proviso to Section 11B of the Central Excise Act to duty paid on captively consumed goods was also raised. The reference application was allowed, and these questions of law were directed to be referred to the High Court for its opinion. Case-Laws Central Excise Fri, 25 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96211