TMI Blog2000 (11) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... R, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. In this case, Hon ble Allahabad High Court has directed the Tribunal to refer the following questions of law for decision by the Court : (i) Whether, for the purpose of taking credit of duty paid on inputs under Rule 57A read with Rule 57C of the said Rules, the relevant stage is when credit of duty paid on inputs is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it under Rule 57A on the inputs received until 27-2-1993 and declared under Rule 57G for use in the manufacture of tea. Packet tea (final product) was not exempt and it was dutiable until the above mentioned date. However, on and from 28-2-1993 packet tea became wholly exempt from payment of duty vide Notification No. 2/93 and consequently the assessee stopped availing Modvat credit on inputs used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (30) RLT 519 which, in turn, was based upon the judgment of the Allahabad High Court in the case of Super Cassette Industries Ltd. reported in 1997 (94) E.L.T. 302 (All.). Against the Tribunal s final order, the applicants filed an application for reference of questions of law which was allowed by the High Court vide its order dated 23-10-2000. 3. The applicants state that they have already tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... val submissions. Having regard to the fact that similar cases have been referred to the High Court and demand stayed pending disposal of the reference application, and noting that the balance of convenience lies in favour of the applicants, we stay the operation of the Tribunal s final order No. A/833/99-NB, dated 6-9-1999 subject to the condition that the credit of Rs. 31,28,267 shall remain froz ..... X X X X Extracts X X X X X X X X Extracts X X X X
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