KISAN SAHKARI CHINI MILLS Vs. CCE, KANPUR

JUDGEMENT

(1.) The issue referred to the Larger Bench is as regards the continuation of the Modvat cases after the repeal of Modvat Rules on 1.4.2000 without any saving Provision. Para 7 of the Referal Bench Order is mentioned below: -

(2.) In view of the foregoing the question referred to the Larger Bench has to be answered in the affirmative. The appeals relating to Modvat and pending before the Tribunal are required to be disposed of an merits. Accordingly, we send the matter back to the regular Bench for hearing of the appeal.