1997 (11) TMI 240 - AT - Central Excise

Summary

The Revenue filed a Reference application regarding the eligibility of grinding media for Modvat credit in relation to the manufacture of cement. The Tribunal held that the grinding media is eligible for Modvat credit as it is used in activities related to manufacturing. The Tribunal rejected the Reference Application, stating that the issue is a question of fact and not a question of law to be referred to the High Court.