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    <title>1999 (9) TMI 539 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=95535</link>
    <description>A reference application under excise law can be entertained only on a question arising from the Tribunal&#039;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.</description>
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    <pubDate>Wed, 15 Sep 1999 00:00:00 +0530</pubDate>
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      <title>1999 (9) TMI 539 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=95535</link>
      <description>A reference application under excise law can be entertained only on a question arising from the Tribunal&#039;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.</description>
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      <pubDate>Wed, 15 Sep 1999 00:00:00 +0530</pubDate>
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