https://www.taxtmi.com/caselaws?id=83553 Rule 31 reference applications under the CEGAT (Procedure) Rules did not require the identical Members who decided the appeal to hear the reference; it was sufficient that the same Bench heard the application, so the preliminary objection failed. Graphite electrodes and mercury anodes used in the electrolytic manufacture of caustic soda were not treated as machinery, equipment, apparatus or their parts within the exclusionary explanation to Rule 57A of the Central Excise Rules, 1944, so Modvat ineligibility was not established. On that basis, the matter was held not to raise a referable question of law for the High Court. en-us Mon, 22 Aug 1994 00:00:00 +0530 Thu, 14 Jul 2011 11:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83553 Rule 31 reference applications under the CEGAT (Procedure) Rules did not require the identical Members who decided the appeal to hear the reference; it was sufficient that the same Bench heard the application, so the preliminary objection failed. Graphite electrodes and mercury anodes used in the electrolytic manufacture of caustic soda were not treated as machinery, equipment, apparatus or their parts within the exclusionary explanation to Rule 57A of the Central Excise Rules, 1944, so Modvat ineligibility was not established. On that basis, the matter was held not to raise a referable question of law for the High Court. Case-Laws Central Excise Mon, 22 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83553