2000 (8) TMI 508

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....reference application filed by the Revenue for referring to Hon'ble High Court of Rajasthan following questions of law arising out of Tribunal's Order No. A/813/98-NB, dated 15-7-1998. "Whether 'High Speed diesel Oil' is an eligible input for availing Modvat Credit under Rules 57A/57 B of Central Excise Rules, 1944 when the same is not notified as an eligible input?" 2. When the matter was ....

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....uty paid on HSD. 3. Rule 57 A of the Central Excise Rules provides for the availment of Modvat Credit of the duty paid on the inputs specified in the Notification issued thereunder. The Modvat Credit of the duty was paid on HSD was allowed following the decision in the case of India Cement Ltd. v. CCE, Hyderabad, 1997 (95) E.L.T. 520 (T). Wherein the Modvat Credit was allowed on the basis of....