1994 (9) TMI 206

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....- This reference application arises out of the order of the Tribunal bearing No. 302/1990, dated 4-4-1990. The Tribunal in the above order has allowed the Respondents the benefit of MODVAT credit in respect of coated Titanium Anodes utilised in the manufacture of caustic soda. 2. The applicant has formulated the following as questions of law arising out of the Tribunal's order: (i) W....

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....es used in the manufacture of caustic soda cannot be taken as inputs eligible for the benefit of MODVAT credit as the same has not been used directly in the production of the end-product and, therefore, the questions of law would arise out of the order of the Tribunal for reference to the High Court. 4. The learned Advocate for the Respondent pleaded that this Tribunal has in a number of cas....

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.... the East Regional Bench of the Tribunal in the case of Collector of Central Excise, Patna v. Bihar Caustic and Chemicals Ltd. [1994 (72) E.L.T. 739 (Tribunal)], while rejecting the appeal filed by the Department has held that the use of Titanium Anodes in the manufacture of Caustic Soda is not as machine, machinery, plant, etc. and that what are excluded are the actual items listed viz. machines,....