1999 (9) TMI 213

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.... Shri P.V. Patankar, Advocate, for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  The following two questions are posed for reference to the High Court in the department's application : (1) Whether Modvat credit can be allowed on the inputs, if the process carried out on the inputs do not amounts to manufacture; (2) Whether the declaration filed under Rule 57G for "availi....

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....ion was somewhat less clear with regard to annealing. It noted that the decision of the Tribunal that such annealing amounts to manufacture. It however, did not proceed to pursue this line but proceeded to dispose of on the question of limitation. The first question therefore does not arise out of the Tribunal's order. 4. The Tribunal in its order noted that, given the status of the law an....