2001 (5) TMI 311 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the Revenue's reference application to refer questions of law regarding duty incidence on inputs used in final products and captively consumed goods to the Hon'ble High Court. This decision was based on the Supreme Court's ruling in Solar Pesticides Pvt. Ltd. case and the Rajasthan High Court's stance on Tribunal referrals.