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    <title>1993 (10) TMI 144 - CEGAT, CALCUTTA</title>
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    <description>Conflicting Tribunal views on Modvat credit for felt, wire cloth, bronze metal cloth and dandy covers used in paper manufacture led to a reference for authoritative resolution. The Tribunal noted disagreement on the interpretation of Rule 57A and the exclusion of machines, machinery and related expressions, and treated the issue as one requiring determination by a Larger Bench. The appeals were therefore referred to the President of the Tribunal for hearing by a Larger Bench, with no final ruling on Modvat entitlement at this stage.</description>
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