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TMI Blog1997 (7) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (J)]. This is an application filed in terms of Section 35G(1) of the Central Excises and Salt Act, 1944 for reference of the following question of law purported to have arisen out of the Tribunal s Final Order No. A/214/97-NB, dated 30-1-1997 :- Whether wire and felt which are used in the machinery for manufacture of paper products are eligible for Modvat credit under Rule 57A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andigarh. 4. We have considered the submissions of the learned DR and since an identical question of law has already been referred in the case of B.K. Paper Mills and also in the case of Union Carbide, we refer the following question to the Hon ble Punjab and Haryana High Court : Whether the Appellate Tribunal after having found that wire and felt are parts of machinery used in relation to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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