2000 (1) TMI 368

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....  [Order]. - This Reference Application, filed by the Revenue, has arisen from Final Order No. A/362/97-NB (SM) dated 19-5-1997 passed by the Tribunal in the captioned appeal. 2. The appellants in the captioned appeal (respondents in the present application) were manufacturers of paper and paper board and were availing the facility of Modvat credit on inputs under Rule 57A of the....

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....' for Modvat credit. The said issue was settled by the Tribunal in favour of the party as per the aforesaid Final Order dated 19-5-1997 following the decision of the Tribunal's Larger Bench in the case of M/s. Union Carbide of India Limited v. CCE [1996 (86) E.L.T. 613 (T)]. 3. The Department has filed the present Reference Application claiming that a question of law has arisen from the ab....

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....entral Excise Rules was a question of law. The disputed inputs in that case were also Wire Mesh and Felts, which were admittedly parts of machine used in the manufacture of paper and paper boards. The dispute which arose in that case was whether such parts of machine were excluded or not from the definition of 'input' by the exclusion clause (i) of Explanation to Rule 57A ibid. It was this questio....

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....as arisen from the captioned appeal and that the same has got to be referred to the Hon'ble High Court of Punjab and Haryana. The submissions of the learned Departmental Representative in this behalf have to be accepted. Though there is nobody to oppose the present application, it is seen from the records that the respondents have requested for a decision on merits. Accordingly, for the reasons al....