1999 (9) TMI 536

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... arises from the Final Order No. 1759/98, dated 4-9-1998 by which the Tribunal held that the issue pertaining to grant of Modvat credit on Dimensional Universal Machine and Digital Height Gauge are required to be extended under Rule 57Q and the said machines are to be treated as capital goods. While arriving at this conclusion, the Tribunal has followed the ratio of the Gujarat High Court judgment .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . 4. On a careful consideration of the submissions, I notice that the Tribunal has followed the judgments rendered by two High Courts which were rendered in light of the judgment of Hon ble Apex Court as already noted. The matter which has reached conclusion on the opinion and judgments rendered by the Hon ble High Courts and Apex Court is not again referrable for second opinion. Therefore, this .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X