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    <title>1995 (7) TMI 223 - CEGAT, MADRAS</title>
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    <description>A reference application cannot be entertained on a question that did not arise from the Tribunal&#039;s order. The proposed reference concerned the effect of deletion of clause (ii) of Rule 57H(1) of the Central Excise Rules, 1944, but the Tribunal had decided the matter only on the grounds actually argued before it on Modvat credit eligibility under Rule 57H. Because the later deletion issue was neither raised nor considered by the Tribunal, it did not form part of the order and the reference was not maintainable on that question.</description>
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      <title>1995 (7) TMI 223 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=87487</link>
      <description>A reference application cannot be entertained on a question that did not arise from the Tribunal&#039;s order. The proposed reference concerned the effect of deletion of clause (ii) of Rule 57H(1) of the Central Excise Rules, 1944, but the Tribunal had decided the matter only on the grounds actually argued before it on Modvat credit eligibility under Rule 57H. Because the later deletion issue was neither raised nor considered by the Tribunal, it did not form part of the order and the reference was not maintainable on that question.</description>
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      <pubDate>Mon, 03 Jul 1995 00:00:00 +0530</pubDate>
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