1998 (8) TMI 241

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....t. [Order per : A.C.C. Unni, Member (J)]. - This is a Reference Application filed by the Commissioner of Central Excise, Chandigarh with reference to the Final Order Nos. A/981 to 984/97-NB, dated 12-9-1997 passed by the Tribunal in Appeal Nos. E/320, E/341-343/96-NB filed by M/s. Amrit Paper & two Others. 2. By the said order the Tribunal had, following the ratio of the Larger Bench deci....

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....digarh v. Punjab Alkalies & Chemicals). 3. The Commissioner has formulated the question of law arising out of the aforsaid Final Order of the Tribunal as under : "Whether the Tribunal is correct in allowing the availability of credit of duty paid on felt cloth and wire netting which form the part of machines, used in the manufacture of paper and paper boards, including paper products, under....