2000 (3) TMI 795

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....for the Respondent. [Order]. -  This is a reference application filed by Commissioner of Central Excise, Meerut, for referring the following question of law to the Hon'ble High Court of Allahabad, arising out of Tribunal's Final Order No. A/456/98-NB, dated 22-4-1998. "Whether the Modvat credit during February, 1996 to 20th July, 1996, can be allowed on the inputs, i.e., High Speed D....

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....it should not have been allowed on the basis of second proviso to Rule 57D. He finally submitted that as such a question of law has arisen by the Tribunal's Order allowing the Modvat credit of the duty paid on HSD, and prayed for referring the question of law to the Hon'ble High Court for consideration. 3. Shri Bipin Garg, ld. Advocate, appearing on behalf of respondents M/s. Amit Banaspat....

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.... have considered the submissions of both the sides. The Modvat credit of the duty paid on HSD was allowed following the decision of the Tribunal in the case of India Cement Ltd. v. CCE, Hyderabad [1997 (95) E.L.T. 520 (T)], wherein it was held that second proviso to Rule 57D was incorporated with the specific object of incorporating inputs for generation of electricity within the ambit of Modvat S....