Judgment :- R. JAYASIMHA BABU, J. We are satisfied, after having perused the order of the Tribunal and heard Counsel that the proposed question does require consideration by this court. 2. The Tribunal is, therefore, directed to refer the following questions : (i)whether the Tribunal is correct in holding that Modvat credit under Rule 57Q is admissible in respect of Refractory bricks falling under Chapter 69 of the Central Excise Tariff prior to 16-3-1995 in view of the fact that the Notification 11/95-C.E. (N.T.), dated 16-3-1995 does not give any retrospective effect? (ii)whether the Tribunal is correct in law in considering the Refractory bricks as capital goods prior to 16-3-1995? and submit a statement of the case together with the materials required for answering the question.