Tribunal dismisses Commissioner's application on Modvat credit citing lack of jurisdiction post-amendment.

The Tribunal dismissed the Commissioner's application under Sec. 35G (1) of the Central Excise Act regarding Modvat credit on lubricating oil, citing lack of jurisdiction post-amendment in the Finance Act.

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The Commissioner filed an application under Sec. 35G (1) of the Central Excise Act regarding the admissibility of Modvat credit on lubricating oil. The Tribunal dismissed the Reference Application as it was passed after 1-7-1999, and the Tribunal did not have jurisdiction due to an amendment in the Finance Act.

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