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TMI Blog1998 (2) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... : T.P. Nambiar, Member (J)]. - This is a reference application filed by the applicants stating that certain question of law has arisen out of order of the tribunal. The following two questions are mentioned in the application for referring the same to the Hon'ble High Court of Kerala :- (1) Whether in the facts and circumstances of the case and on a clear reading of Rule 57A of the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machine. (6) 4 Roll - Roll bending hydraulic unit. (7) Bladder curing hydraulic power pack. (8) 5 nos. of Flap curing presses hydraulic power pack. (9) Hydraulic jack units of various materials handling equipments like pallet trucks, skid trollies and fork lift trucks. (10) YANTROL - 220. 3. The lower authorities did not allow the Modvat benefit with respect to the lubricating oil on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Central Excise - 1993 (63) E.L.T. 594 wherein at para 20 & 21 it is held that none of definitions in the Dictionary would include items like chemicals etc. in the category of plant, machinery, machines, equipments, apparatus, tools and appliances. On the same anology, he pointed out that the lubricating oil in this case also will not come under any of the above said categories. 5. Hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n question which is used by the appellants in their factory with respect to the above said machines are eligible for Modvat credit in terms of Rule 57A of the Central Excise Rules, 1944."
8. The Registry is directed to send necessary papers to the Registrar, High Court of Kerala for placing the same before the high Court for their valued opinion in the above said matter. X X X X Extracts X X X X X X X X Extracts X X X X
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