2001 (1) TMI 273 - AT - Central Excise

Summary

The Revenue claimed questions of law from a Tribunal order regarding the inclusion of components in the term "Cabinet" under Rule 57G of Central Excise Rules and the applicability of Central Excise Tariff Schedule interpretation rules in Modvat scheme. The Tribunal upheld that items like Front Cover and Rear Cover were part of the declared Cabinet. The Tribunal rejected the Revenue's application to refer these questions to the High Court under Section 35G of the Central Excise Act.