1997 (9) TMI 218

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.... Shri M.P. Devnath, Advocate, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - By the captioned Reference Applications, the applicants have submitted that the following question of law arises out of Tribunal's Final Order No. A/444-445/97-NB, dated 18-3-1997 :- "Whether item namely Sodium Sulphate, Cathode Block, Glass Filter Cloth, Activated Carbon and Refractory Cement said....

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....He, therefore, submits that a point of law arises in the instant case and prays that the reference may be made to the Hon'ble Allahabad High Court for deciding the issue. 3. Shri M.P. Devnath, learned Advocate appearing for the respondents submits that the entire issue is of deciding whether the items are the inputs and whether they are covered by the Explanation under Rule 57A. He submits....