1999 (12) TMI 360

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....pondents. [Order]. -  This is an application for reference seeking indulgence of this Tribunal for making a reference to the High Court of Aurangabad Bench of the Bombay High Court. 2. The Respondents assessee are engaged in the manufacture of Jeeps, and light commercial motor vehicles falling under Chapter 87 of the Schedule to the Central Excise Tariff Act, 1985 and availed Mo....

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....Modvat credit. The Commissioner (Appeals) sought to follow the judgment of the Tribunal in Collector of Central Excise v. Indian Plywood Mfg. Co. Ltd. - 1993 (63) E.L.T. 328 (Tribunal) - and dismissed the appeals against which five appeals were filed by the impugned order. The Tribunal after following the judgment of the Larger Bench of the Tribunal in Union Carbide India Ltd. v. Collector of Cent....