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<h1>CEGAT Chennai Rejects Revenue's Application on Modvat Credit for Measuring Instruments</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, COIMBATORE Versus SIV INDUSTRIES</h3> COMMISSIONER OF CENTRAL EXCISE, COIMBATORE Versus SIV INDUSTRIES - 2000 (115) E.L.T. 576 (Tribunal) The Appellate Tribunal CEGAT, Chennai rejected Revenue's reference application regarding Modvat credit on certain measuring instruments, as the final order had applied well-established case-law and there was no contradictory evidence presented. The reference application was rejected as no question of law arose for High Court reference.