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    <title>2001 (1) TMI 91 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>The Madras High Court considered whether Modvat credit under Rule 57B could be extended to high speed diesel oil when it was not specified as an input under any notification issued under Rule 57A. It treated the Tribunal&#039;s order as raising a question of law and directed the Tribunal to refer the stated question for decision along with the statement of the case and relevant materials. A connected reference on a similar question was also noted as pending.</description>
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      <description>The Madras High Court considered whether Modvat credit under Rule 57B could be extended to high speed diesel oil when it was not specified as an input under any notification issued under Rule 57A. It treated the Tribunal&#039;s order as raising a question of law and directed the Tribunal to refer the stated question for decision along with the statement of the case and relevant materials. A connected reference on a similar question was also noted as pending.</description>
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