https://www.taxtmi.com/caselaws?id=46010 Modvat credit on inputs used to manufacture final products treated as exempt or chargeable at nil duty under Section 57C requires determination of whether such credit is admissible. As the Tribunal had not examined that issue, the High Court directed it to refer the question, with a statement of case, for the Court's opinion. Classification of the manufactured seats as 'steel seats' also remained undecided by the Tribunal. Since that classification was material to the dispute, the High Court similarly required referral of the question for its opinion. The petition was disposed of with directions to refer both questions. en-us Mon, 12 Mar 2001 00:00:00 +0530 Thu, 15 Jul 2010 12:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46010 Modvat credit on inputs used to manufacture final products treated as exempt or chargeable at nil duty under Section 57C requires determination of whether such credit is admissible. As the Tribunal had not examined that issue, the High Court directed it to refer the question, with a statement of case, for the Court's opinion. Classification of the manufactured seats as 'steel seats' also remained undecided by the Tribunal. Since that classification was material to the dispute, the High Court similarly required referral of the question for its opinion. The petition was disposed of with directions to refer both questions. Case-Laws Central Excise Mon, 12 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46010