2010 (3) TMI 274

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..... Present: Mr.Gurpreet Singh, Sr. Standing Counsel (Indirect Taxes), for the petitioner. None for the respondent. ASHUTOSH MOHUNTA, J. (ORAL) The Customs, Excise and Gold (Control) Appellate Tribunal has referred the following question of law for adjudication by this Court:- 1. Whether heating elements, emery belt, fire clay, graphite powder, aluminium powder, grinding wheel, plasti....

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.... well as on inputs used in or in relation to the manufacture of the final products whether directly or indirectly and whether contained in the final product or not. According to section 57B, the manufacturer of final products shall 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 wheth....

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....dit being an input. In this case, the material being used for manufacture of inputs in respect of explosives is termed as machinery. In fact, in Escorts Mahle Ltd.'s case (supra), even parts of machinery would be eligible for modvat credit. Similar view was taken by the Apex Court in case M/s Jaypee Rewa Cement v. Commissioner of Central Excise, M.P. AIR 2001 Supreme Court 3935, wherein it was ....