2001 (2) TMI 760

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....tant, for the Respondent. [Order]. - The Revenue has filed this application stating that a point of law reading as "Whether credit is allowable on Hot Tops which function as appliance that becomes unusable after frequent use in manufacturing process and is not consumed as such?" 2. Arguing the case, Shri M.D. Singh, ld. SDR, submits that a SCN was issued to the assessee. The Asstt. C....

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....d 9-5-1997 rejected the application of the Revenue. He submits that since the issue has already been decided by the Hon'ble Calcutta High Court in the case of Singh Alloys [1993 (66) E.L.T. 594]; that there was no question of law referable to High Court. He submits that the issue in their case is fully covered by the above decision of the Tribunal in their own case and prays that reference applica....