2000 (6) TMI 419 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed a Reference Application regarding the availability of deemed Modvat credit to re-rollers after crossing a monetary limit of Rs. 75 lakhs in clearances. The Tribunal referred the case to the Hon'ble M.P. High Court at Jabalpur for their opinion due to a difference in views with the Larger Bench decision.