https://www.taxtmi.com/caselaws?id=300787 Entitlement to Modvat credit on capital goods used for manufacturing both dutiable and exempted final products was treated as giving rise to a referable question of law. The High Court held that the proposed issue, namely whether the capital goods were used exclusively for exempted final products so as to attract Rule 57R of the Central Excise Rules, 1944, was fit for reference on the record before it. The reference application under Section 35H(1) of the Central Excise Act, 1944 was allowed and the Tribunal was directed to refer the framed question. en-us Fri, 21 Sep 2012 00:00:00 +0530 Thu, 24 Feb 2022 13:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300787 Entitlement to Modvat credit on capital goods used for manufacturing both dutiable and exempted final products was treated as giving rise to a referable question of law. The High Court held that the proposed issue, namely whether the capital goods were used exclusively for exempted final products so as to attract Rule 57R of the Central Excise Rules, 1944, was fit for reference on the record before it. The reference application under Section 35H(1) of the Central Excise Act, 1944 was allowed and the Tribunal was directed to refer the framed question. Case-Laws Central Excise Fri, 21 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300787