2000 (9) TMI 539

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....ants 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 was followed by the appellate authority. 2.....

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....ls) 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, Allahabad reported in 1996 (87) E.L.T. 522 in w....