https://www.taxtmi.com/caselaws?id=49058 The Tribunal dismissed the application for restoration of the ROM Application No. 151/2000, finding it non-existent following the SC's decision. The Tribunal noted that the issue of modvat credit on furnace oil was not addressed by the Larger Bench, and any modification by the Tribunal was inappropriate as its decision had merged with the SC's ruling. Consequently, the Tribunal lacked the competence to alter the order, rendering the application for restoration purposeless. en-us Wed, 30 Apr 2008 00:00:00 +0530 Mon, 23 Oct 2023 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49058 The Tribunal dismissed the application for restoration of the ROM Application No. 151/2000, finding it non-existent following the SC's decision. The Tribunal noted that the issue of modvat credit on furnace oil was not addressed by the Larger Bench, and any modification by the Tribunal was inappropriate as its decision had merged with the SC's ruling. Consequently, the Tribunal lacked the competence to alter the order, rendering the application for restoration purposeless. Case-Laws Central Excise Wed, 30 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49058