https://www.taxtmi.com/caselaws?id=97995 Conflicting single-member Tribunal rulings existed on whether Modvat credit was available on a Sparks Erosion Machine used to manufacture dies that were exempt when captively used. Because the entitlement issue turned on divergent precedents, the matter was not decided on merits in the present hearing. The appeal was instead directed to be placed before a Division Bench, after obtaining the President's permission, for authoritative resolution of the conflict and determination of the credit issue. en-us Thu, 16 Aug 2001 00:00:00 +0530 Wed, 18 Jan 2012 17:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97995 Conflicting single-member Tribunal rulings existed on whether Modvat credit was available on a Sparks Erosion Machine used to manufacture dies that were exempt when captively used. Because the entitlement issue turned on divergent precedents, the matter was not decided on merits in the present hearing. The appeal was instead directed to be placed before a Division Bench, after obtaining the President's permission, for authoritative resolution of the conflict and determination of the credit issue. Case-Laws Central Excise Thu, 16 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97995