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2008 (7) TMI 428 - HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPURCan the Tribunal allow the modvat credit on grinding media balls of SH. 6907 & 7325.20 under rule 57A during the period from 24-4-1992 to 16-6-1994. When it is excluded from Rule 57A and is not an input for manufacture of final product i.e. Cement? Held that:- Since the whole edifice of reference petition is sought to rest on provisions of Rule 57A, as are shown to have come into existence since 1-3-1997, and not on the provisions of Rule 57A as are shown to have existed at the relevant time, and since according to the provisions of Rule 57A as they are shown to have existed at the relevant time, on the face of language thereof, since the grinding media balls are eligible for availing Modvat credit, it cannot be said, that the substantial question of law, as raised, arises in the present case, nor that any interference is required to be made in the orders of the learned authorities below. W.P. dismissed.
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