TaxTMI 
TaxTMI 
1993 (6) TMI 148
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....s Bench, in Appeal No. E/60/92. 2.1 The respondents, engaged in manufacture of carburetters, in the first stage of it, have been manufacturing castings and being eligible to avail of MODVAT credit, had filed due declaration and availed of the credit on the inputs used in such manufacture. An objection, however, was raised that some of the items for which credit was availed of was not admissible, as they did not form a part of the inputs used in or in relation to the declared final product. Adjudication proceedings were conducted and credit was denied in respect of (1) Dycote (2) Degasser (3) Dresswell (4) Aluminate (5) Aerosal Spray (6) Trichloroethylene or Chlorosal (7) Metaflux-Zincflux on the ground that they were the chemicals or mould....
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....igh Court, has reiterated the grounds pleaded in the application seeking reference, and has submitted that the view of the Supreme Court in Dy. Commissioner of Sales Tax v. Thomas Stephen & Co. -1988 (34) E.L.T. 412 vide Section 35G(1) should be made. 4.2 Mr. L.B. Attar, the ld. Advocate for the respondents has, however, pleaded that this Bench has examined in detail the use of such one of the items for which Modvat credit had been disallowed, by the adjudicating authority and has drawn a conclusion that each one is used in relation to the final product, and as such no question of law could be said to have arisen. 5. Section 35G of the Central Excises and Salt Act, 1944, provides for reference to the High Court on any issue of law arising....