2003 (3) TMI 127

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....lloy and non-alloy steel wire and it availed the benefit of Modvat credit during the period from March, 1996 to May, 1996 and cleared 162.192 Metric Tons of tyre bead wire to M/s. Ralson India Ltd. and another manufacturer of tyres. The respondent availed the benefit of Modvat credit amounting to Rs. 4,19,189/- on the inputs used in the manufacture of this wire. The Department denied the benefit t....

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....dated 12-1-2001. It is against this order that the Department has filed the present petition under Section 35H(1) of the Central Excise Act for a mandamus requiring the Tribunal to refer the question of law which according to it arises from the order dated 12-1-2001. 2. We have heard the learned Counsel for the parties and are of the view that no referable question of law arises from the order of....