1999 (10) TMI 204

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Sharma, Member (T)]. Arguing the application for reference, Shri M.M. Dube, ld. JDR submits that in the case of C.C.E., Chandigarh v. Zenith Papers, the Tribunal had already allowed a Reference Application stating that a point of law arises. He submits, in that case, the dispute was about admissibility of Modvat credit in terms of the Explanation under Rule 57A and the question whether the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Commissioner, Chandigarh has formulated the question reading as whether Grinding wheels, Honing stones/Sticks, Graphite crucibles, Fibre Glass filter mesh, machine and machinery, declared as inputs under Rule 57A, covered in the excluded category of items in terms of explanation to Rule 57A could be legally eligible for the benefit of Modvat . 4. The term machine, machinery, plant etc. have bee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bunal has come to the conclusion that a point of law arises in the case cited above, we do not see any reason to disagree with that point. In the circumstances, we hold that a point of law arises. Hence, we are inclined to refer this case to the Hon ble Punjab and Haryana High Court to decide whether parts of machine, plant, machinery, equipment, apparatus etc. as indicated in exclusion clause (i) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X