1999 (8) TMI 322

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...., JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This is a reference application arising from final order No. 3248/1997 dated 8-12-1997 by which the appellants appeal in E/855/Md arising from Order-in-Appeal No. 42/96 (H) C.E., dated 31-3-1996 passed by Commissiner of Central Excise (Appeals) Hyderabad was rejected. 2. The question before the Tribunal was as ....

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....quired to be treated as capital goods and the duty paid thereon is required to be taken into consideration without grant of Modvat credit. The contention was that Hydraulic Excavator is capital goods and it was used in the final product namely cement inasmuch as it was used for excavating the lime stones which was in turn used in the manufacture of final product namely cement. Therefore mining was....

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....Excise Reference case No.1 of 1998 pending before the High Court of Judicature, Andhra Pradesh at Hyderabad. 4. We have heard both sides in the matter and in view of the fact that the Tribunal has followed the ratio of the judgment of Madras Cements Ltd in the present case and the High Court has already directed the Tribunal to refer the following questions for reference to the High Court,....