2005 (4) TMI 78

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....s an application made under Section 35H(1) of the Central Excise Act, 1944 by the Commissioner Central Excise and Customs, seeking for direction to call for the substantial question of law for being answered by this court. A prayer is thus made to direct the Tribunal to send for the question of law which according to applicant does arise out of the impugned appellate order of the CEGAT passed on 2....

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....hotometer and Teflon Spacer. In other words the question that arises for consideration is whether authorities below were justified in holding or/and granting Modvat credit on the goods called "Spectrophotometer and Teflon Spacer". It is essentially this question which was debated inter se parties giving rise to making of this application by the Revenue because the question was answered against the....