1998 (1) TMI 278

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....spondent. [Order per : Gowri Shankar, Member (T)]. - Application seeks to refer to the High Court of the following question of law : "Rule 57G(2) of Central Excise Rules, 1944 confers powers only on CBEC to prescribe documents on the basis of which Modvat can be availed. Whether CEGAT which itself is a creature of the statute, can go beyond the provisions of the Act, and the Rules made thereun....