2001 (4) TMI 353

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....p;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 under Rule 57A of Central Excise Rules - Whether t....