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TMI Blog2015 (10) TMI 2404X X X X Extracts X X X X X X X X Extracts X X X X ..... d in section 'AAA' of Central Excise Rules, 1944 and as defined under Rule 57A of Central Excise Rules, 1944? (b) Whether the modvat credit can be allowed on the High Speed Diesel Oil falling under Heading No. 27.10 of Central Excise Tariff Act, 1985, which cannot be taken as inputs and which is specifically excluded from the purview of the modvat under Rule 57A of Rules.?" 3. Brief facts, giving rise to aforesaid dispute, are as under : 4. M/s Ester India Ltd. (hereinafter referred to as 'Assessee') is engaged in manufacture of Polyster Chips, Polyster Films and Polyster Filaments etc., used High Speed Diesel (hereinafter referred to as 'HSD') as fuel for generation of electricity and manufacture of aforesaid ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t there is no reason to make reference to this Court and rejected application vide order dated 04.08.2000. Matter was taken to Apex Court by Revenue in Civil Appeal No. 14 of 2001, which has been allowed vide judgment dated 03.01.2001 and Apex Court has directed Tribunal to refer aforesaid questions to this Court for opinion and that is how the above two questions have come up for opinion of this Court. 8. Learned counsel appearing for Revenue, admitted that for the period of dispute in the present case, Rule 57A, as applicable, was as under :- "RULE 57A. Applicability.-(1) The provisions of this section shall apply to such finished excisable goods (hereinafter referred to as the "final products"), as the Central Government may, by notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y substance in or in relation to the manufacture of the final products; (ii) packaging materials in respect of which any exemption to the extent of the duty in excise payable on the value of the packaging materials is being availed of for packaging any final products; (iii) packaging materials or containers, the cost of which is not included in the assessable value of the final products under section 4 of the Act.]" 9. Rule 57A was substituted by notification dated 01.03.1997, but thereuneder also we do not find any substantial alteration so as to exclude HSD from being treated as 'input' and to attract benefit of MODVAT credit. 10. Explanation to Rule 57A (Clause d), clearly takes within its ambit 'inputs' used for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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