TMI Blog1996 (4) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) of the Central Excises and Salt Act, 1944 seeking direction to the Tribunal to state the case and refer the question, labelled as substantial question of law as extracted below :- "Whether Modvat credit is admissible on the ramming mass and Oxygen/Acytelene gas and packing of ramming mass which are basically used as part of furnace, Cutting Tool respectively, keeping in view the scope of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor (Appeal). The order went against the applicant as passed in No. A/808/1994-NRB, dated 8-9-1994. The applicant then filed the application Registered as E/Ref/126/94-NRB. This reference application was dismissed on 20-1-1995. 3. The Tribunal dismissed the application as under :- "We have taken note of the submissions. We find that the reference application covers not only ramming mass but al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Singh Alloys Steel Ltd. Case. The mere fact that an appeal has been filed by the department against the said judgment before the Division Bench without obtaining a stay of the said judgment, does not alter the legal position. The order has not given rise to any question of law. Accordingly, we dismiss the reference application." *** 4. On 17-10-1995, this Court had directed issuance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1990) 183 ITR 75 (Commissioner of W.T. v. Smt. Ushadevi), it was held that pendency of same issue before the Supreme court is no ground for directing the reference. This Court took the same view in MCC No.125/88 and also in MCC No. 48/85 (M/s Ganga Cut-Piece Centre, Dewas v. Commissioner of Income-Tax, Bhopal), decided on 19-12-1995. It is settled law that the point having been concluded by the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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