1996 (8) TMI 301

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....ufacture of Aluminium wires falling under the then sub-heading 76.04 during 10-6-1988 to 17-9-1988 and availed Modvat credit in respect of inputs used in the manufacture of the same. The Modvat credit has been denied by the Assistant Collector on the ground that the respondents have not filed declaration of aluminium wires as final product under Rule 57G and, therefore, the respondents were not en....

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....;In view of the conflicting views of two High Courts, Tribunal is of the view that this matter is required to be referred to the Hon'ble Supreme Court of India. Accordingly in terms of Section 35H of Central Excises and Salt Act, 1944 the following question of law is referred to the Hon'ble Supreme Court of India : "Whether Rule 57-I of the Central Excise Rules as it stood prior to amendment ef....