https://www.taxtmi.com/caselaws?id=4362 The court dismissed the reference application concerning the interpretation of Notification No. 14/97-C.E. (N.T.) on Modvat for RFO. The petitioner's challenge against the Customs, Excise and Gold (Control) Appellate Tribunal's order was based on the substance being LSHS, not RFO. However, the court upheld the Tribunal's decision, citing past cases where the substance purchased was considered RFO. The court emphasized maintaining consistency to avoid market disparities and discrimination, leading to the dismissal of the application as the question raised was deemed unnecessary for a decision. en-us Thu, 29 Nov 2007 00:00:00 +0530 Mon, 30 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4362 The court dismissed the reference application concerning the interpretation of Notification No. 14/97-C.E. (N.T.) on Modvat for RFO. The petitioner's challenge against the Customs, Excise and Gold (Control) Appellate Tribunal's order was based on the substance being LSHS, not RFO. However, the court upheld the Tribunal's decision, citing past cases where the substance purchased was considered RFO. The court emphasized maintaining consistency to avoid market disparities and discrimination, leading to the dismissal of the application as the question raised was deemed unnecessary for a decision. Case-Laws Central Excise Thu, 29 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4362