2001 (5) TMI 311

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..... r the Respondents. [Order per : S.S. Kang, Member (J)]. - The Revenue filed this reference application for referring the following question of law to the Hon'ble High Court for their valuable opinion : "(i) Whether the incidence of duty element paid on the inputs on which Modvat has been availed which are used in the manufacture of final products and included in the price of the final product, .....

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..... manufacturer. The Hon'ble High Court of Rajasthan in the case of Commissioner of Income Tax v. Jankidas Ram Pratap reported in (1996) 134 CTR (Raj.) 162 held that where a view taken by the Tribunal is contrary to the view taken by the Hon'ble Supreme Court, the Tribunal was not justified in refusing to refer the question of law for the opinion of the Hon'ble High Court. In view of the above decis .....

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