TaxTMI 
TaxTMI 
1998 (9) TMI 336
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....Respondents. [Order per : G.R. Sharma, Member (T)]. - Captioned two appeals, one filed by the Appellant Commissioner and other filed by M/s. JCT Limited were heard together and are being disposed of by this common order. 2. In the impugned order it was held that "I have gone through the case records and the judgment of CEGAT cited by the appellants. I find that Rule 57C does not specifica....
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....der has to be adopted by the Assistant Commissioner. It does not make any difference if a reference application is pending in High Court. Reference application determines certain points of law but the order of CEGAT holds good. It is wrong to plead that the East Regional Bench of CEGAT has got no jurisdiction over Chandigarh Collectorate because the same view has been taken by West Regional Bench ....
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....hat Rule 57C was not applicable to removal of goods under Notification No. 33/90 that direct export and supplies to ultimate exporters are two totally different situations; that while a manufacturer exporting final products is entitled to credit of duty paid on inputs used in their manufacture, this concession is not available to supplier of duty-free inputs to the manufacturer exporter; that the ....
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....the appellants. In the circumstances we hold that the Commissioner (Appeals) did not travel beyond his jurisdiction. In this view of the matter, the appeal filed by M/s. JCT Ltd. is rejected. 7. On the question of department's contetion that Rule 57C specifically disallows Modvat credit of duty paid on the inputs used in the manufacture of final products if the final product is exempt from t....