2001 (9) TMI 107 - HC - Central Excise

Summary

The High Court of Madhya Pradesh at Indore dismissed the application by the Union of India under S. 35-G(3) of the Central Excise Act, 1944. The Court upheld the decision of the Central Excise & Gold (Control) Appellate Tribunal (CEGAT) that allowed the appeal of the respondent regarding Modvat credit. The Court found no question of law to consider in this matter. The application for reference of the question of law was disallowed, and the Court dismissed the case.