2000 (1) TMI 253

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....dvocate, for the Respondent. [Order]. - This reference application has been filed by the Revenue. Question sought to be referred, according to the petitioner, arises from the decision of this Tribunal in Final Order No. A/377/97-NB(S/M), dated 20-5-1997 [1998 (98) E.L.T. 543 (T)]. Short facts necessary for the disposal of this petition are as follows. 2.   Respondent claimed Modvat c....

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....f the South Regional Bench, Madras in Commissioner of Central Excise v. M/s. Sree Gopal Krishna Polly Industries, 1996 (84) E.L.T. 235. 4. The facts dealt with in Appeal No. E/200/96-NB are as follows:- 4.  A quantity of 9 metric tonnes of inputs manufactured by IPCL was sent to their depot in New Delhi. From the depot in New Delhi, it was forwarded to Gaura Enterprises, Dehradun by mak....