2001 (4) TMI 353

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....for the Respondent. [Order]. -  Revenue filed this reference application for referring the following question of law to the Hon'ble High Court : "Whether Modvat credit on Tool-Kits under Rule 57A can be allowed when Tool-Kits are not covered by the term accessory." 2. Heard both sides. 3. In this case in the final order the Tribunal after considering the amendment und....