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    <title>2013 (4) TMI 4 - BOMBAY HIGH COURT</title>
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    <description>Entitlement to credit could not be upheld without first deciding whether raw materials were transferred to job workers and how that transfer affected the principal manufacturer&#039;s claim. The Bombay HC noted that the Tribunal had addressed only part of the reference and had omitted the foundational question on the nature of the gate-pass endorsements and their legal effect. Because that unanswered issue directly affected the remaining questions, the Tribunal&#039;s order was treated as unsustainable, and the matter was remanded for fresh consideration of all issues in accordance with law.</description>
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      <title>2013 (4) TMI 4 - BOMBAY HIGH COURT</title>
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      <description>Entitlement to credit could not be upheld without first deciding whether raw materials were transferred to job workers and how that transfer affected the principal manufacturer&#039;s claim. The Bombay HC noted that the Tribunal had addressed only part of the reference and had omitted the foundational question on the nature of the gate-pass endorsements and their legal effect. Because that unanswered issue directly affected the remaining questions, the Tribunal&#039;s order was treated as unsustainable, and the matter was remanded for fresh consideration of all issues in accordance with law.</description>
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