TMI Blog1998 (4) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... olved a common question of law hence they are being taken up together for final disposal. 2. The appellants filed these appeals against two different orders-in-appeals passed by the Commissioner (Appeals), Central Excise, Ghaziabad. 3. The appellants are engaged in the manufacture of packing machine of various types and were availing facility of Modvat credit in respect of inputs used in the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gible for the benefit of Modvat credit u/r 57A of the Central Excise Rules, 1944. He relied upon the following decisions : M/s. ASCO Industrial Corporation v. C.C.E. [1995 (78) E.L.T. 125 (Tribunal)] M/s. Walchand Nagar Indus. Ltd. v. C.C.E. [1996 (83) E.L.T. 117 (Tribunal)] M/s. Monotype India Ltd. v. C.C.E. [1996 (83) E.L.T. 594 (Tribunal)] He submitted that in these cases, the inputs us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground that these items are used for testing of packing machine. The Tribunal in the appellants own case vide Final Order Nos. A/1151-52/95-NB, dated 24-11-1995 after considering the decision of the Hon ble Supreme Court in the case of J.K. Spinning and Weaving Mills v. STO - 1965 Sales Tax Cases, Supreme Court 563 and the Tribunal s decision in the case of C.C.E. v. Resch Extrusion Technic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 57A of the Central Excise Rules, 1944. He produced the order dated 1-7-1997 passed by the Hon ble Allahabad High Court in this respect. The Hon ble High Court only directed the Tribunal to refer the question of law to the High Court and has not passed any order in respect of stay of operation of the Tribunal s Order-in-Appeal Nos. E/1060/95-NB and E/2399/94-NB [Final Order No. A/1151-52/95-NB, d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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