https://www.taxtmi.com/caselaws?id=48753 The Tribunal considered the scope of Modvat credit under Rule 57A of the Central Excise Rules, 1944, focusing on whether Dryer Press felt and Phosphor Bronze metallic wire, used in relation to manufacture, were excluded as inputs under clause (i) of the Explanation. It found that the proposed reference questions were not correctly framed, but held that the real controversy still raised a referable question of law. A statement of case was directed to be drawn up and the matter was referred to the High Court on the modified question. en-us Fri, 07 Feb 1997 00:00:00 +0530 Fri, 06 Aug 2010 13:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48753 The Tribunal considered the scope of Modvat credit under Rule 57A of the Central Excise Rules, 1944, focusing on whether Dryer Press felt and Phosphor Bronze metallic wire, used in relation to manufacture, were excluded as inputs under clause (i) of the Explanation. It found that the proposed reference questions were not correctly framed, but held that the real controversy still raised a referable question of law. A statement of case was directed to be drawn up and the matter was referred to the High Court on the modified question. Case-Laws Central Excise Fri, 07 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48753