2000 (11) TMI 868 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai rejected a reference application by Revenue regarding modvat credit and inputs on capital goods. The Tribunal upheld the Commissioner (Appeals) order based on previous judgments, stating no need for a different view. The application was rejected as the issue was no longer res integra, and the questions raised were not considered as questions of law.