COMMISSIONER OF CENTRAL EXCISE Vs. SIV INDUSTRIES

JUDGEMENT

(1.) IN this reference application, Revenue has submitted that the following question of law arises out of this Tribunal final order No. 1861/98, dated 21 -9 -1998 : -

(2.) HEARD Shri S. Sankaravadivelu, ld. DR and Shri J. Shankarraman, ld. Advocate assisted by Miss Srimathy, ld. Advocate for the respondents.

(3.) LD . DR submits that the said final order allowed modvat credit for certain measuring instruments which have been directly related to the process of manufacture of the final products and hence the question of law as mentioned above arises which needs reference to the Hon'ble High Court. He reiterates the details as given in the Revenue application.