2005 (4) TMI 78

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..... ommissioner Central Excise and Customs, seeking for direction to call for the substantial question of law for being answered by this court. A prayer is thus made to direct the Tribunal to send for the question of law which according to applicant does arise out of the impugned appellate order of the CEGAT passed on 21-12-1999 bearing No. A/1434/99-NB/SM/ in Appeal No. E/595/99-NB(S) [2000 (118) E.L .....

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..... n is whether authorities below were justified in holding or/and granting Modvat credit on the goods called "Spectrophotometer and Teflon Spacer". It is essentially this question which was debated inter se parties giving rise to making of this application by the Revenue because the question was answered against the Revenue and in favour of Assessee (Respondent). 4. Both L/s for parties brought to .....

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..... wer in exercise of powers so conferred on them by drawing the statement of case :- "Whether Assessee is entitled to claim Modvat credit under Rule 57Q on the goods called or known as 'Spectrophotometer and Teflon Spacer'?" 6. Let the statement of case be drawn by referring the aforesaid question by the Tribunal out of the order referred supra within three months as an outer limit. No costs. .....

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