2000 (11) TMI 561

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....i M.L. Lahoty, Advocate, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The Revenue has filed the above application in terms of Section 35G (1) of the Central Excise Act, 1944 for reference of the following question of law purported to have arisen out of Tribunal's Final Order No. 519/98-C dated 2-7-98 : "Whether the items (i) Dandy Covers (ii) Dryer Felt, Press Felt....

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....ide by the Commissioner (Appeals). The Revenue filed a appeal to the Tribunal which was disposed of vide Final Order No. 591/86-C.E. dated 2-9-87, holding that the items are eligible to credit in the light of the Larger Bench decision in the case of Union Carbide reported in 1996 (86) E.L.T. 613 and rejecting the appeal of the Revenue. Hence this application. 3. The learned DR draws our at....

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.... TELCO reported in [1999 (111) E.L.T. 9 (Pat)] wherein the Court has held in para 35 that it agrees with the findings recorded by the Larger Bench of the Tribunal in the case of Union Carbide India v. C.C.E. [1996 (86) E.L.T. 613] holding that Felts, Phosphor Bronze, Stainless Steel Wire Cloth, Wire Mesh and Dandy cloth used as parts in machine or machinery in the manufacture of paper and paper pr....

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....nd of duty not levied, not paid, short-levied, short-paid or refunds erroneously granted and does not relate to credit of duty can be engrafted in Rule 57-I of the Central Excise Rules, 1944 for disallowing credit and whether Section 11A will over-ride Rule 57-I ? (ii) Whether decision in Collector's conference observing application of time-limit prescribed in Section 11A for the recovery of wr....