2000 (6) TMI 297

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....ellant. Shri Naresh Thakkar, Advocate, for the Respondent. [Order per : J.N. Srinivasa Murthy, Member (J)]. - This reference application is filed by the department under section 35G(1) of the Central Excise Act praying for making a reference to the High Court of the following questions namely. 1.         Whether the interpretation of rule 57A mad....

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....ove. 3. The grounds on winch the reference is sought for are as narrated in paragraphs 6 to 9 of the application. It is stated that the order passed by the Hon'ble CEGAT is not legal, proper and correct as it is silent about the binding materials and is not correct about the mandatory provisions of filing declaration under rule 57G of the Central Excise Rules. The binding materials are not....

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....n any manner has to be understood in the wider sense which has been clearly spelt out in the Supreme Court decision in 1991 (55) E.L.T. 444 in the case of CCE v. Rajasthan State Chemical Works. In 1988 (36) E.L.T. 201 in the case of Doypack Systems Pvt. Ltd. v. UOI the Supreme Court has held that in relation to has a broad expression and its meaning included associated with or in connection. In 19....

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.... declaration. The Modvat provision nowhere allows the benefit with retrospective effect. The filing of declaration is mandatory one as per the decision of the Tribunal in 1990 (48) E.L.T 279 in the case of Tata Oil Mills and 1994 (74) E.L.T. 752 in the case of Indian Paper Pulp v. CCE. The party having failed to comply with the legal requirement in availing Modvat credit under rule 57A by not foll....