2000 (9) TMI 539

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....ts. [Order] - The assessees/applicants seek reference of the following questions of law purported to have arisen out of Tribunal's Final Order No. A/803/97-NB (SM), dated 15-9-2000 : 1.       Whether the orders of CEGAT in the instant case would be a valid decision when there are contrary decisions on similar issue by CEGAT, especially when one of the same wa....

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.... Central Excise Rules. The Commissioner (Appeals) held that credit was admissible following the ratio of the Tribunal's decision in the case of Pragati Paper Mills (Order No. 1403/96-NB, dated 2-5-1996) [1996 (88) E.L.T. 137 (Tribunal)]. The Revenue filed an appeal to the Tribunal which followed its earlier order in the case of Kanoria Sugar and General Mills Ltd. v. Collector of Central Excise, A....