https://www.taxtmi.com/caselaws?id=98795 The Board's acceptance of the earlier Tribunal ruling through Circular No. 449/15/99-CX made that view binding on departmental authorities. In light of that circular, and consistent with dismissal of similar Revenue reference applications, the Tribunal treated the dispute as no longer requiring reference to the High Court on Modvat credit for empty drums and barrels. The reference applications were dismissed because the binding circular had already settled the controversy for departmental purposes. en-us Thu, 14 Oct 1999 00:00:00 +0530 Tue, 24 Jan 2012 10:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98795 The Board's acceptance of the earlier Tribunal ruling through Circular No. 449/15/99-CX made that view binding on departmental authorities. In light of that circular, and consistent with dismissal of similar Revenue reference applications, the Tribunal treated the dispute as no longer requiring reference to the High Court on Modvat credit for empty drums and barrels. The reference applications were dismissed because the binding circular had already settled the controversy for departmental purposes. Case-Laws Central Excise Thu, 14 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98795