( 1. ) SHRI B. C. Neema, learned Standing Counsel for the Union of India-appellant and Shri M. H. Patil along with Shri Arun Mehata and Shri Sunil Jain, learned Counsel for the respondents.

( 2. ) WITH consent arguments were heard on merits.

( 3. ) THIS is an application moved by the Union of India under Section 35-G

(3) of the Central Excise Act, 1944 (hereinafter referred to as "the Act" for short), against an order passed by the Central Excise and Gold (Control) Appellate Tribunal (CEGAT) on 23-6-2000, whereby the CEGAT has refused to refer a question to be answered by this Court.

( 4. ) THE facts material for deciding the said application are hereinafter mentioned in short as under: The respondent No. 1 herein had filed an appeal before the CEGAT against disallowance of Modvat credit on the ground that the reconstructed triplicate copy of the Bill of Entry cannot be considered as valid document for availment of the Modvat credit. The CEGAT after considering the matter, recorded a finding the there was no dispute raised at any point of time by the Department i. e. the applicant herein that the inputs for which Modvat credit was obtained by the respondent No. 1 were duly rece