TMI Blog2013 (6) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question arose before the Central Excise Authority as to whether the assessee is entitled to claim Modvat Credit on two items namely Wire Mesh and Felt used by the assessee in the manufacture of paper, treating them to be Inputs. The Tribunal by the impugned order answered the issue in favour of the assessee and hence, this application by the Revenue against the order of the Tribunal. 3. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tled for the benefit of Modvat Credit as Inputs. 5. In our opinion, 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 (supra) is just and proper or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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