ORDER : 1. Issue notice. Mr. Ashok Kumar Singh accepts notice. 2. Leave granted. 3. With the consent of the parties, we have heard the learned counsel on merits. In our opinion, the Tribunal was wrong in declining to make a reference. We, accordingly, direct the Tribunal to refer the following two questions to the High Court: "(a) Whether HSD can be taken as input as mentioned in Section 'AAA' of Central Excise Rules, 1944 and as defined under Rule 57A of Central Excise Rules, 1944 ? (b) Whether the modvat credit can be allowed on the High Speed Diesel Oil falling under Heading No.27.10 of Central Excise Tariff Act, 1985, which cannot be taken as inputs and which is specifically excluded from the purview of the modvat under Rule 57A of Rules ?" 4. The appeal is allowed in the aforesaid terms.