1998 (4) TMI 214 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered a reference application by the Revenue regarding the eligibility of Ammonium Nitrate and Fuel Oil (ANFO) as 'inputs' for Modvat credit in a cement factory. The Tribunal decided to refer the question of law to the Hon'ble Rajasthan High Court based on a similar case involving Indian Rayon and Industries Ltd. as directed by the Supreme Court. The matter was left for decision by the Bench, and the Registry was directed to draw up the statement of facts.