2000 (10) TMI 606

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ber (J)]. -  The appellants had filed a Reference application which was numbered as 2/95 against the final order of the Tribunal rendered in 639/94, dated 27-5-94. The appellants' appeal was dismissed by the Tribunal holding that they are not entitled to the benefit of Modvat credit in respect of two items namely Cushion gum and Tread strips as the same had not been declared by them in their....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... duly accounted for without any irregularity and when the undeclared final goods also attracted the benefits of Modvat scheme, whether the denial of Modvat benefit to them will not defeat the objective of the Modvat scheme of avoiding cascading effect on prices and whether the order of the Collector (Appeals) in allowing the credit is not justified. (2)      Whether there....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....declaration dated 13-3-86 in terms of Rule 57G of C.E. Rules. In that the Heading and the description of the finished products have been respectively indicated as 4006.10 and 'Camel Back' tread rubber. As the appellants who in addition to camel back tread rubber also manufacture cushion gum, and under tread strips falling under sub-heading 4006.10 and rubber solution and compound rubber unvulcanis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... application before the Tribunal seeking reference of the questions raised by them to the Hon'ble High Court for consideration. It was not accepted by the Tribunal by Reference Order No. 213/96 dated 22-10-96. Aggrieved by the said order, they have filed a RC No. 1997 before the High Court of Judicature at Madras. The High Court has drawn up the above two questions with a direction that the statem....