2000 (9) TMI 539 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the reference application by the assessees seeking clarification on the admissibility of Modvat credit on lubricating oil under Rule 57A of the Central Excise Rules. The Tribunal referred the question of law to the Hon'ble Allahabad High Court for its opinion as there were conflicting decisions on the issue.