2010 (3) TMI 158

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.... Mr.Gurpreet Singh, Sr.Standing counsel, for the petitioner. None for the respondent. ASHUTOSH MOHUNTA, J. (ORAL) The Customs, Excise & Gold (Control), Appellate Tribunal, vide its order dated 6.7.2001, has referred the following substantial question of law for adjudication by this Court:- "Whether modvat credit is admissible on wire Cloth and Felt when the same neither fall under th....

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....inal products shall be allowed to take credit of the specified duty paid on the inputs used in or in relation to the manufacture of final products, whether directly or indirectly and whether contained in the final products or not, namely, (i) the inputs, which are manufactured and used within the factory of production, but according to section 57B (2), the manufacturer of the final products shall ....