1999 (10) TMI 204

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....nager Law, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  Arguing the application for reference, Shri M.M. Dube, ld. JDR submits that in the case of C.C.E., Chandigarh v. Zenith Papers, the Tribunal had already allowed a Reference Application stating that a point of law arises. He submits, in that case, the dispute was about admissibility of Modvat credit in terms of the ....

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....s. 3. We have heard rival submissions. We find that the ld. Commissioner, Chandigarh has formulated the question reading as "whether Grinding wheels, Honing stones/Sticks, Graphite crucibles, Fibre Glass filter mesh, machine and machinery, declared as inputs under Rule 57A, covered in the excluded category of items in terms of explanation to Rule 57A could be legally eligible for the benef....