1999 (9) TMI 539 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the Reference Application as the question raised by the Commissioner did not arise from the Tribunal's order. The Tribunal had allowed the appeals based on the lower appellate authority's finding that Modvat credit is admissible on welding rods and lubricant under Rule 57A. The Commissioner's argument that these items do not contribute to the final product's production was not considered by the Tribunal as it was not challenged earlier. The Reference Application was therefore dismissed.