2001 (1) TMI 582 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai upheld the order allowing Modvat credit based on certificates not specified under Rule 57G. The Collector's Reference application was dismissed, and the Commissioner of Central Excise, Coimbatore moved a petition before the High Court questioning the extension of Modvat credit based on non-prescribed documents. The High Court directed the Tribunal to refer the question of law for consideration.