G.G.Singhvi, J.

1. This is a petition under Section 35H(I) of the Central Excise Act, 1944 (for short, the Act) for directing the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short, the Tribunal) to refer the following question of law to this Court for its opinion : #28; Whether the Honble Tribunal is correct in holding that Modvat credit is admissible in respect of inputs utilised in manufacture of such goods which were cleared under Chapter X i.e. against CT-2 without reversing the Modvat credit which is contrary to the provisions of Rule 57C or Rule 57CC of the Central Excise Rules, 1944 ?

2. A perusal of the record shows that respondent No. 1 - M/s. Alpha Drugs (India) Ltd. is engaged in the manufacture of D Alpha Phenyl Glycine Chloride Hydrochloride falling under Heading 29.21 of the schedule. Annexed to the Central Excise Tariff Act, 1985. It availed the credit of specified duty paid on the inputs utilised for the manufacture of final product in terms of Rule 57A of the Central Excise Rules, 1944 (for short, the Rules). Thereafter, the Assistant Commissioner, Central Excise, Chandigarh issued notice to respondent No. 1 to show cause as to why