https://www.taxtmi.com/caselaws?id=50544 A reference application cannot be entertained on a proposed question that does not arise from the record, and the departmental case had not treated the items as building material before the lower authorities. The goods were used to fabricate capital goods such as a boiler, turbine and molasses tank, and those capital goods were used in producing or processing goods. On that basis, the items fell within the scope of Modvat credit under Rule 57Q of the Central Excise Rules, 1944. No question of law arose, the reference application was rejected, and the assessee's eligibility for Modvat credit was sustained. en-us Fri, 20 Apr 2001 00:00:00 +0530 Mon, 23 Aug 2010 12:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50544 A reference application cannot be entertained on a proposed question that does not arise from the record, and the departmental case had not treated the items as building material before the lower authorities. The goods were used to fabricate capital goods such as a boiler, turbine and molasses tank, and those capital goods were used in producing or processing goods. On that basis, the items fell within the scope of Modvat credit under Rule 57Q of the Central Excise Rules, 1944. No question of law arose, the reference application was rejected, and the assessee's eligibility for Modvat credit was sustained. Case-Laws Central Excise Fri, 20 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50544