2000 (9) TMI 316

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....cate, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. -  This reference application is filed by the Revenue on the ground that question of law arises with reference to the final Order No. A/853/97-NB, dated 24-7-1997. "Whether the facility of Deemed Modvat credit under Ministry of Finance Order No. MF(DR) order/TS/36/94-TRU, dated 1-3-1994 would be available to the R....

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....lable to the Re-rollers even after crossing the monetary limit of Rs. 75 lacs in respect of value of clearances, in terms of Notification No. 1/93, dated 28-2-1993". STATEMENT OF FACTS The respondents are engaged in the manufacture of Iron & Steel Bars, angles etc. falling under Chapter 72 of the Schedule to the Central Excise Tariff Act, 1985 and were availing benefit of SSI Exemption Notif....

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....The Tribunal as per Order dated 24-7-1997 allowed the appeal of the respondent relying of its earlier decision in the case of M/s. Venkateswara Steel Ind. reported in 1996 (86) E.L.T. 446. The Revenue has filed reference application on the ground that even in the case of M/s. Venkateswara Steel Ind. referred to above, reference application was filed under Section 35G(3) of the Act before the High ....