1999 (9) TMI 238

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..... lication has been filed by the Revenue against the Final Order No. 866/98, dated 8-5-1998 wherein Modvat Credit was allowed on refractory bricks even prior to 16-3-1995 on which date vide Notification No. 11/95-C.E. (N.T.), dated 16-3-1995 refractories were included in the definition of capital goods under Rule 57Q of the C.E. Rules, 1944. 2. The Revenue prays reference of the matter to the Hi .....

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..... so made clear from para 6 of the order by the Tribunal in this case. He submits that similar view has been taken by North Regional Bench of the Tribunal in the case of Larsen Toubro as reported in 1998 (101) E.L.T. 131 which had also relied upon the earlier decisions of the Tribunal to the same effect. He submits that since the issue is covered by a plethora of clear decisions in the matter, the .....

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