J.L. Gupta, J. - (1.) The respondent is engaged in the manufacture of articles of iron. It claimed Modvat credit on the inputs. The claim was declined by the adjudicating authority. The respondent's appeal was accepted by the Commissioner (Appeals). The Revenue challenged the order before the Tribunal. Vide order dated February 8, 2000 the claim was declined. Hence, this petition under Sec. 35H(1) of the Central Excise Act/1944. It prays that the following question of law be directed to be referred to the High Court for its opinion : - "Whether the Tribunal is correct in allowing Modvat credit on grinding wheels' as inputs under Rule 57A of the Central Excise Rules, 1944 whereas the grinding wheels are in the nature of tools -
(2.) Mr. Gumber very fairly states that the matter has been considered by this Bench in CCES No. 25 of 2001. By order dated April 30, 2002, the claim was declined in view of the decision in the earlier case, viz. Collector of Central Excise, Chandigarh v/s. Zenith Papers, GCR 14 of 1999 decided on January 14, 2002.
(3.) There is a delay of 10 days in filing the petition as also in refiling it. Applications for condonation have been filed.;