https://www.taxtmi.com/caselaws?id=46010 The article notes that the Delhi HC directed the CEGAT to refer two unanswered questions by statement of case for the Court's opinion: whether Modvat credit is admissible on inputs used in final products treated as exempt or chargeable to nil rate under Section 57C of the Central Excise Rules, 1944, and whether the manufactured seats qualify as steel seats. The Court did not decide either issue on merits because the Tribunal had not examined the revenue's contentions or the classification point, so the matter was remanded for proper reference. 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 The article notes that the Delhi HC directed the CEGAT to refer two unanswered questions by statement of case for the Court's opinion: whether Modvat credit is admissible on inputs used in final products treated as exempt or chargeable to nil rate under Section 57C of the Central Excise Rules, 1944, and whether the manufactured seats qualify as steel seats. The Court did not decide either issue on merits because the Tribunal had not examined the revenue's contentions or the classification point, so the matter was remanded for proper reference. Case-Laws Central Excise Mon, 12 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46010