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TMI Blog2011 (4) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... r M/s. Chanderkumar and Associates, Advocates, for the Respondent. [Judgment per : N. Kumar, J.]. - Sri Rajesh Chander Kumar is directed to take notice for respondent in C.E.A. No. 16/2005. 2. All these three references are at the instance of the revenue. 3. The question of law that is referred for consideration by the Tribunal reads as under :- "Whether the Tribunal is correc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing its judgment in Modi Rubber case granted the benefit. Aggrieved by the same, the revenue is in appeal. 5. Learned counsel for the revenue assailing the impugned order of the Tribunal contends that, the Notification No. 5/1994-C.E. (N.T.), dated 1-3-1994 dealing with the additional duty under Section 3 of the Customs Tariff Act, 1975 provides that the credit of specified duty in so far ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uts may be utilised towards payment of duty of excise on any other final product, whether or not such inputs have actually been used in the manufacture of such other final product, if the said inputs have been received and used in the factory of production on or after the first day of March, 1997." 7. Therefore, by insertion of the said proviso, the effect of Rule 57A and the notification is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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