2001 (12) TMI 706 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the Reference Application seeking questions to be referred to the Jurisdictional High Court regarding the binding nature of Board instructions and the eligibility of items like tool kit and screw jack as inputs in the manufacture of motor vehicles. The questions were framed based on precedence set by the Delhi Bench of the Tribunal.