2000 (5) TMI 270

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....i M.P. Dev Nath, Advocate, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The Revenue has filed the above application under Section 35F(1) of the Central Excise Act, 1944 for reference of the following question of law purported to have arisen out of Tribunal's Final Order No. A/510/99-NB, dated 24-6-1999 holding that transformers used in ESP Section of the assessee's fa....

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....nst the Tribunal's Larger Bench decision in the case of Jawahar Mills v. Collector of Central Excise reported in 1999 (108) E.L.T. 47 (Tri.) = 1999 (32) RLT 379 in which electrical distribution equipment was held to be eligible to capital goods credit. Since a question of law arises for reference, we allow the application and refer the following question of law for consideration by the Hon'ble Raj....

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....e meaning of clause (a) to the Explanation of Rule 57Q as it stood at the relevant time". 4. The reference application is hereby allowed. STATEMENT OF CASE 5. M/s. DLF Cement Ltd., are engaged in the manufacture of cement. They had applied for allowing Modvat credit on transformers for which they filed a declaration on 6-2-1995. The Assistant Collector denied credit on the groun....

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....of the Tribunal including the judgment in the case of Collector of Central Excise v. Navbharat Paper Mills reported in 1996 (86) E.L.T. 501. 6. Aggrieved by the Final Order passed by the Tribunal, the Revenue filed a reference application seeking reference of the following question of law for reference to the jurisdictional High Court on the ground that a similar issue has already been ref....