https://www.taxtmi.com/caselaws?id=46749 Modvat credit is allowable on inputs used in manufacturing a final product that is not exempt from excise duty under Rule 57C of the Central Excise Rules, 1944, so credit taken for inputs used in tyre bead wire manufacture was properly admissible. Because the statutory position was clear and the final product was not exempt, no referable question of law arose for reference under Section 35H(1) of the Central Excise Act, 1944, and the request for reference was not maintainable. en-us Mon, 24 Mar 2003 00:00:00 +0530 Thu, 29 Apr 2021 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46749 Modvat credit is allowable on inputs used in manufacturing a final product that is not exempt from excise duty under Rule 57C of the Central Excise Rules, 1944, so credit taken for inputs used in tyre bead wire manufacture was properly admissible. Because the statutory position was clear and the final product was not exempt, no referable question of law arose for reference under Section 35H(1) of the Central Excise Act, 1944, and the request for reference was not maintainable. Case-Laws Central Excise Mon, 24 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46749