1998 (11) TMI 168

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.... the Appellants. Shri T.A. Arunachalam, JDR, for the Respondents. [Order]. -  These two stay applications have been filed by two different assessees and are disposed of in the common order since the issue involved is the same. 2. The assessees in each case were denied Modvat credit on HSD oil used captively for generation of electricity which in turn was used for production o....

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....v. C.C.E., Hyderabad reported in 1997 (95) E.L.T. 520 (Tri.). 4. Shri Arunachalam, ld. DR relies upon the Supreme Court judgment in the case of Sulochana Amma v. Naryanan Nair reported in 1995 (77) E.L.T. 785 (S.C.). In this judgment, it has been held that an Explanation is meant to explain the meaning of the words contained in the parent provision or in the alternative qualify certain amb....

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.... of the CPC and its interpretation by virtue of an Explanation being added thereto. The observation made by the Court in paragraph 8 of the order reads as under : "It is settled law that explanation to a section is not a substantive provision by itself. It is entitled to explain the meaning of the words contained in the section or clarify certain ambiguities or clear them up. It becomes a part ....

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....the assessees. The two contradictory citations on the eligibility of the oil do not cover this particular issue at all. 8. In my opinion, the effect of the Explanation added to Rule 57B will have to be examined not by a single Member, but by a double Member Bench. I direct the registry to list this case for final hearing before an appropriate Bench. As far as these two stay applications ar....