1998 (2) TMI 286 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Madras condoned a 3-day delay in filing a reference application. The Tribunal held that Modvat credit can be given without the assessee filing a declaration under Rule 57G of Central Excise Rules, 1944. The reference application was rejected as no question of law arose in the case.