1998 (12) TMI 177 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai rejected the department's application to refer a question of law to the Gujarat High Court regarding the treatment of coated titanium metal anodes as inputs under Rule 57A (1) of Central Excise Rules, 1944. The Tribunal held that titanium metal anodes are eligible inputs for availing Modvat credit based on previous judgments and that the question is a matter of fact, not a referable question of law. The application was rejected.