1999 (5) TMI 151 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the reference application to refer the question of law to the High Court of Gujarat at Ahmedabad regarding the eligibility of wires and felts for Modvat credit under Rule 57A of the Central Excise Rules. The decision was based on similar references made by other courts in related cases. The respondents did not appear during the proceedings.