- (1.) This is a department's appeal under Section 35G of the Central Excise Act, 1944, against an order of the Tribunal dated 23rd March, 2009 [2009 (241) E.L.T. 263 (Tri.-Del.)].
(2.) The question of law sought to be answered, is hereunder :- "Whether Tribunal substantially erred in law in holding that Modvat credit can be allowed in respect of quantity of inputs not actually received and accordingly not used in or in relation to the manufacture of final product?"
(3.) We have heard learned counsel, Shri Krishna Agarwal for the department and Shri Nishant Mishra for the assessee.;