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2013 (6) TMI 57 - HC - Central ExciseCenvat / Modvat Credit - inputs - Wire Mesh and Felt used by the assessee in the manufacture of paper - held that:- since the decision of the Tribunal is based upon its earlier decision and no decision of the Supreme Court or High Court is cited either way and therefore, the questions proposed are referable questions of law with a view to examine as to whether the view taken by the Tribunal in Union Carbide case (1996 (6) TMI 308 - CEGAT, NEW DELHI) is just and proper or it requires any modification. In other words, the questions proposed are questions of law and being referable one to this Court, the application made by the applicant-Revenue deserves to be and is, accordingly, allowed. - matter required to be referred to the high court.
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