TaxTMI 
TaxTMI 
1998 (2) TMI 338
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....e Respondent. [Order per : T.P. Nambiar, Member (J)]. - This is a reference application filed by the department. In para 8 of the reference application, following four questions were enumerated :- (i) As per Rule 57D(1) credit of specified duty can be allowed in respect of any inputs contained in any waste, refuse or by product arising during the manufacture of final product. However, in ....
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....l battery was not complete and so Rule 57D(1) was applicable on rejected dry cell batteries. But perusal of Para 2, 5 Page 31 of supplement to the departmental instruction on Electric Batteries (enclosed) which reads as, stage at which the Electric Batteries and parts are to be treated as manufactured for the purpose of accounting in `RG 1', will reveal that the word `manufactured' used here is c....
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....7 D(1) is held as correct and legal, Tribunal's aforesaid final order does not appear to be correct and legal. (iv) Whether the Tribunal is correct in following the Eastern Regional Bench's decision even after it was pointed out that the said Tribunal Order was not accepted and the Department is proceeding on appeal against the said order of the Tribunal. 2. It is now seen that the dec....
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....to the Modvat credit in terms of Rule 57D(1). It is clear that since no rate of duty or any valuation for purposes of assessment is dealt with by the Tribunal no appeal lies. If at all, it is only a reference application which is permissible. Therefore, the ground mentioned in the application that an appeal was filed has not reflected the true state of affairs. 6. The ld. JDR reiterated the ....