For Example:
I define a local name for a partial column (ie G:3 to G:50) on worksheet tab
"INC" as "INC!BDGT"

In column H ("REV"), I want to apply a conditinal format formula to change
the cell format background color when the REV number is not equal to the BDGT
number.

I can't seem to get the conditional format functions to evaluate the
relative value of named reference "BDGT". instead it treats the named
reference as text and inserts quotes. I've tried forcing an evaluation with
square brackets (ie [BDGT]) but that doesn't work either.

Any suggestions or is named relative references not permitted in the
conditional format evaluation formulas?