TMI Blog2007 (11) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... regarded as extraneous to the statutory provisions which empowers the govt. to exclude some inputs - held that the notification was not in any way repugnant to the rule making authority u/r 57A – appeal dismissed - 1547 to 1549 of 2000 - - - Dated:- 21-11-2007 - K. Raviraja Pandian and Chitra Venkataraman, JJ. Shri R. Premkumar, for the Appellant S/Shri V.T. Gopalan, Addl. Solicitor G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in relation to "inputs" and the Central Government has not empowered its delegate to specify the inputs and thereby restrict the list of inputs, regarding which the credit may be availed of, if duty is paid on the inputs. According to the appellant, the Central Government has exceeded its power and jurisdiction as a delegate and the notification issued by the Central Government to the extent that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to the manufacture of the said final products which were referred to as inputs. The Court further proceeded that though the expression "inputs" was not qualified by the expression "as specified in the notification" the rule did not stop with the expression "inputs", but proceeded further by use of the conjunction word "and" following the word "inputs' with the last part of the rule and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the very same arguments, which has been argued before the learned single Judge. 5. On a reading of the order of the learned single Judge, we are of the considered view that Rule 57A cannot be regarded as extraneous to the statutory provisions or repugnant to the statute, which empowers the Central Government to exclude some inputs or specify certain inputs for availing the benefit of Modvat C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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