Modvat credit reference maintainability turns on whether the issue arose from the Tribunal's order, not new objections later raised.

A reference application under excise law can be entertained only on a question arising from the Tribunal's order. Where the Tribunal granted Modvat credit relief on the basis of an unchallenged finding of admissibility under Rule 57A, a later attempt to raise a different objection-that lubricating oil and welding rods were used only for lubrication, maintenance and repair and did not enter the production stream-was impermissible because that issue had not been examined by the Tribunal and had not been challenged by appeal or cross-objection. The reference on that issue was therefore not maintainable.

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Issues: Whether the question raised in the reference application arose out of the Tribunal's order, when the Tribunal had granted relief on the basis of an unchallenged finding of admissibility of Modvat credit under Rule 57A of the Central Excise Rules, 1944 and the specific objection regarding use of lubricating oil and welding rods for lubrication, maintenance and repair was not examined by the Tribunal.

Analysis: The Tribunal's relief was founded on the lower appellate authority's categorical finding that Modvat credit was admissible on the goods in question under Rule 57A of the Central Excise Rules, 1944. That finding had not been challenged by the Revenue by appeal or cross-objection before the Tribunal. The specific contention now sought to be raised, namely that lubricating oil and welding rods did not go into the stream of production and were used only for lubrication, maintenance and repair, was never examined by the Tribunal and therefore could not be introduced in reference proceedings. A reference can be entertained only on a question arising from the Tribunal's order.

Conclusion: The question did not arise out of the Tribunal's order and the reference application was not maintainable on that issue.

Ratio Decidendi: A question not considered by the Tribunal and not challenged before it by appeal or cross-objection does not arise out of the Tribunal's order for purposes of reference.

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