2010 (3) TMI 151

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...., Sr.Standing counsel, for the petitioner. Mr.Vinod Aggarwal, Advocate for the respondent. ASHUTOSH MOHUNTA, J. (ORAL) The Customs, Excise & Gold (Control), Appellate Tribunal, vide its order dated 16.2.1999, has referred the following substantial question of law for adjudication by this Court:- "Whether credit can be availed under Rule 57A of the Central Excise Rules, 1944 on glass co....

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....be allowed to take credit of the specified duty paid on the inputs used in or in relation to the manufacture of final products, whether directly or indirectly and whether contained in the final products or not, namely, (i) the inputs, which are manufactured and used within the factory of production, but according to section 57B (2), the manufacturer of the final products shall not be allowed to ta....