1994 (4) TMI 177 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, BOMBAY allowed the respondent's appeal regarding denial of Modvat credit on scrap purchased from ammunition depots. The Dept. sought to refer the issue to the High Court, but the Tribunal rejected the Reference Application as it was based on new evidence not available at the time of the appeal decision. The Tribunal stated that the issue was one of fact, not law, and therefore, the application was rejected.