COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH Vs. CEGAT

JUDGEMENT

(1.) THE respondent is engaged in the manufacture of Tractor and Railway Parts. It claimed Mod -vat credit. The claim for an amount of Rs. 10398.32P was disallowed by the adjudicating authority. The respondent's appeal was accepted by the Commissioner (Appeals). Aggrieved by the order the Revenue approached the Tribunal. The appeal having been dismissed, it filed a petition under Section 35G of the Central Excise Act, 1944 for a reference to this Court. The petition was dismissed. Hence this petition.

(2.) THE Revenue maintains that the following substantial question of law arises for the consideration of this Court:

(3.) MR . Sehgal submits that since the entire consignment had not been endorsed to the assignee, the claim was wrongly sustained by the Tribunal. Is it so?