1999 (9) TMI 539

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..... ed Commissioner has raised the following question which according to me is a question of law and arises out of Tribunal's order dated 19-6-1998 [1998 (103) E.L.T. 132 (Tri.)] :- Modvat credit will be admissible under Rule 57-A on lubricating oil, and Welding Rods which do not go in the streamline of production of final product and the use of lubricating oil was only lubrication of machines an .....

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..... mmissioner (A) should have given the relief on his own finding that they are entitled to the Modvat credit under Rule 57A and that the credit should not have been denied merely on the ground that the appellants have claimed the Modvat credit under Rule 57Q. On this short ground alone I allow the appeals with consequential relief to the appellant. 3. I have heard both sides. It may be observed f .....

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..... oner (A) before the Tribunal by filing an appeal or by filing a cross-objection to the appeal of the respondents herein. That having not been done, they cannot question the finding of the lower appellate authority in the present Reference Application. The question, therefore, posed in the Reference Application does not arise out of the Tribunal's order. Hence, the Reference Application is dismisse .....

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