https://www.taxtmi.com/caselaws?id=47399 The High Court of Madhya Pradesh at Indore allowed the application by the Union of India through the Commissioner of Central Excise and Customs, directing the Appellate Tribunal to refer the legal question regarding the interpretation of statutory rules on Modvat credit utilization for different types of vehicles to the High Court. The Court emphasized the need for legal interpretation of tariff entries related to Modvat credit on common inputs, distinguishing between questions of law and fact, and highlighting the requirement for resolution by the High Court under the Central Excise Act, 1944. en-us Mon, 07 Mar 2005 00:00:00 +0530 Wed, 28 Jul 2010 15:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47399 The High Court of Madhya Pradesh at Indore allowed the application by the Union of India through the Commissioner of Central Excise and Customs, directing the Appellate Tribunal to refer the legal question regarding the interpretation of statutory rules on Modvat credit utilization for different types of vehicles to the High Court. The Court emphasized the need for legal interpretation of tariff entries related to Modvat credit on common inputs, distinguishing between questions of law and fact, and highlighting the requirement for resolution by the High Court under the Central Excise Act, 1944. Case-Laws Central Excise Mon, 07 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47399