1999 (12) TMI 360

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..... or reference seeking indulgence of this Tribunal for making a reference to the High Court of Aurangabad Bench of the Bombay High Court. 2. The Respondents assessee are engaged in the manufacture of Jeeps, and light commercial motor vehicles falling under Chapter 87 of the Schedule to the Central Excise Tariff Act, 1985 and availed Modvat credit on various inputs including coated abrasives in res .....

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..... the Tribunal in Collector of Central Excise v. Indian Plywood Mfg. Co. Ltd. - 1993 (63) E.L.T. 328 (Tribunal) - and dismissed the appeals against which five appeals were filed by the impugned order. The Tribunal after following the judgment of the Larger Bench of the Tribunal in Union Carbide India Ltd. v. Collector of Central Excise - 1996 (86) E.L.T. 613 (Tribunal) = 1996 (15) R.L.T. 144 - allow .....

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..... are in the nature of tool consumables? Whether it can be held that these take part in the manufacturing process and being used in or in relation to the manufacture of the final product when these are used only for clearing the surface of motor vehicles and motor vehicle parts . The order passed by the Tribunal on 4-12-1998 order of the Tribunal order of the Collector (Appeals) made in Order-in- .....

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