2000 (3) TMI 471

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....Appellant. None, for the Respondents. [Order]. -  These are eight reference applications filed by Commissioner Central Excise, Chandigarh, for referring the following point of law to the Hon'ble High Court, arising out of Tribunal Final Order Nos. A/839-846/98-NB, dated 15-7-1998. "Whether use of Oxygen/acetylene gases in cutting of scrap of Iron & Steel into smaller pieces to be ....

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....cords. Shri T.A. Arunachalam, ld. DR, submitted that all the Respondents manufacture non alloy steel ingots and avail of Modvat Credit in respect of gases used for cutting of scrap of Iron & Steel; that the Tribunal had allowed the Modvat Credit under Rule 57A of the Central Excise Rules in respect of Oxygen/acetylene gas holding that cutting of big pieces of the inputs into smaller ones, before t....

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....by CCE against the decision in Kesari Steels case wherein Modvat Credit was allowed in respect of Oxygen/acetylene gas. The fact of appeal being admitted by Supreme Court is reported in 1997(95) E.L.T. A 226. He, therefore, requested that in such a situation, a reference lies to the Hon'ble High Court for deciding the legal question whether the use of such gases can be considered as used in or in ....

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.... whether oxygen/acetylene gases are eligible inputs for Modvat credit?" STATEMENT OF FACTS Rule 57A of the Central Excise Act provides for the availment of Modvat Credit of the duty of excise paid on the inputs which are used in or in relation to the manufacture of the final products as specified in the notification issued under the said Rule. All the respondents are engaged in the manufactu....