2009 (8) TMI 831

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...., SCGSC, for the Respondent. [Order per : K. Raviraja Pandian, J.]. - This reference case petition is filed under Section 35-H of the Central Excise Act, with the prayer to direct the Tribunal to refer the following substantial questions of law and to state a case : 1.     Whether the Tribunal erred in not seeing the distinction between an exemption granted under Section 5-....

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.... stainless steel coin blanks of the denominations of one rupee, fifty paisa and twenty five paisa to Indian Government Mint (IGM) during March 1993. During the relevant period, the blanking facility was not available in India. So an arrangement was made by the petitioner to send cold rolled stainless steel strips manufactured in the petitioner's company abroad for conversion into stainless steel c....

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....thereon. 4. When the petitioner sought for the benefit of Modvat credit in respect of the manufactured goods, coin blank, it was rejected by the authorities on the premise that Rule 57-C of the Central Excise Rules non suited the appellant to claim such benefits, which order has been confirmed by the CEGAT. 5. Learned counsel for the petitioner submits that though the difference betwee....