https://www.taxtmi.com/caselaws?id=45858 The Supreme Court held that the Tribunal erred in refusing to refer the framed questions to the High Court. The questions concerned whether high speed diesel oil could qualify as an input under Rule 57A of the Central Excise Rules, 1944 and whether Modvat credit was available for goods falling under Heading 27.10 of the Central Excise Tariff Act, 1985. Because these issues required reference on the stated questions, the Tribunal's refusal was set aside and it was directed to make the reference. en-us Wed, 03 Jan 2001 00:00:00 +0530 Wed, 14 Jul 2010 12:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45858 The Supreme Court held that the Tribunal erred in refusing to refer the framed questions to the High Court. The questions concerned whether high speed diesel oil could qualify as an input under Rule 57A of the Central Excise Rules, 1944 and whether Modvat credit was available for goods falling under Heading 27.10 of the Central Excise Tariff Act, 1985. Because these issues required reference on the stated questions, the Tribunal's refusal was set aside and it was directed to make the reference. Case-Laws Central Excise Wed, 03 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45858