https://www.taxtmi.com/caselaws?id=99448 Credit on hot tops used in the manufacturing process was treated as allowable because the item was regarded as a chemical item falling within modvatable goods on the basis of the controlling High Court ruling. That authoritative decision was treated as covering the issue, so no separate referable question of law was found to exist. The reference application was therefore rejected. en-us Mon, 05 Feb 2001 00:00:00 +0530 Fri, 27 Jan 2012 13:21:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99448 Credit on hot tops used in the manufacturing process was treated as allowable because the item was regarded as a chemical item falling within modvatable goods on the basis of the controlling High Court ruling. That authoritative decision was treated as covering the issue, so no separate referable question of law was found to exist. The reference application was therefore rejected. Case-Laws Central Excise Mon, 05 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99448