2000 (3) TMI 795 - AT - Central Excise

Summary

The Commissioner of Central Excise, Meerut filed a reference application to the Hon'ble High Court of Allahabad regarding the allowance of Modvat credit on High Speed Diesel Oil as an input. The Tribunal allowed the credit based on the second proviso to Rule 57D, but a question of law arose as the oil was excluded from the notification under Rule 57A. The matter was referred to the High Court for consideration.