TMI Blog2017 (1) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 9-1-2017 - Hon'ble Sudhir Agarwal And Hon'ble Ravindra Nath Mishra-II, JJ. For the Applicant : Syed Husain, K. D. Nag, Rajesh Singh Chauhan For the Opposite Party : Sanjay Kumar ORDER 1. This is an Application moved under Section 35H (1) of Central Excise Act, 1944 (hereinafter referred to as Act, 1944 ) seeking a direction to Custom, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as Tribunal ) to refer following questions of law to be answered by this Court: (01) Whether CEGAT has committed error of law by setting aside the order-in-appeal no. 55-56/CE/LKO/2001 dated 30.04.2001 wrongly applying the ratio of its earlier oder dt. 14.08.2000 which relates to reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der-in-Appeal without recording any reason for not upholding the specific finding of fact recorded by the Commissioner (Appeals) on the said point in issue. (06) Whether the Appellate Tribunal has misapplied and misinterpreted the ratio of its own earlier final order dated 14.08.2000 in the instant case specifically when credit of duty paid on Molasses to the extent it is used as an input in manufacture of suitable Ethyl Alcohol only is available as per Circular No.1615/6/2002-CX dt. 04.02.2002 and in the instant case credit of duty on Molasses which is used in manufacture of Country Liquor is not admissible to the party at all. (07) Whether the rule 57CC is applicable in respect of the levy molasses which is used by the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of inputs under Rule 57-A of Central Excise Rules, 1944 is available to the manufacturer if such inputs are used in the manufacture of such finished excisable goods only as the Central Government may specify in this behalf by way of notification. The manufacturer's final product namely Country Liquor is not an excisable product and as such no MODVAT facility will be admissible in respect of levy molasses used in the manufacture of final product which is not an excisable commodity. 2. Heard Sri Rajesh Singh Chauhan, Advocate, for applicant and Sri Sanjay Kumar, Advocate, for respondent. 3. In fact by means of judgment and order dated 07.12.2001 Tribunal has remanded the matter to Adjudicating Authority to determine amount at the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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