https://www.taxtmi.com/caselaws?id=49900 Modvat credit was contested for foundry flux, IRL, mix, refractories and mortar used to line the inner surface of a furnace. The Revenue argued that, as materials forming part of the furnace, they fell within the exclusion in the Explanation to Rule 57A for machine, machinery, plant, apparatus, tools or appliances used in or in relation to manufacture. The assessee relied on authorities supporting credit, while the Revenue cited contrary High Court precedent. Noting the conflicting judicial views, the Tribunal held that a question of law arose and referred the applicability of the exclusion clause to the Punjab & Haryana High Court for authoritative determination. en-us Fri, 08 Sep 2000 00:00:00 +0530 Wed, 18 Aug 2010 12:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49900 Modvat credit was contested for foundry flux, IRL, mix, refractories and mortar used to line the inner surface of a furnace. The Revenue argued that, as materials forming part of the furnace, they fell within the exclusion in the Explanation to Rule 57A for machine, machinery, plant, apparatus, tools or appliances used in or in relation to manufacture. The assessee relied on authorities supporting credit, while the Revenue cited contrary High Court precedent. Noting the conflicting judicial views, the Tribunal held that a question of law arose and referred the applicability of the exclusion clause to the Punjab & Haryana High Court for authoritative determination. Case-Laws Central Excise Fri, 08 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49900