2011 (4) TMI 1089

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....r. S/Shri Rajesh Chander Kumar for M/s. Chanderkumar and Associates, Advocates, for the Respondent. [Judgment per : N. Kumar, J.]. -  Sri Rajesh Chander Kumar is directed to take notice for respondent in C.E.A. No. 16/2005. 2. All these three references are at the instance of the revenue. 3. The question of law that is referred for consideration by the Tribunal reads ....

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....red an appeal to the Tribunal. The Tribunal following its judgment in Modi Rubber case granted the benefit. Aggrieved by the same, the revenue is in appeal. 5. Learned counsel for the revenue assailing the impugned order of the Tribunal contends that, the Notification No. 5/1994-C.E. (N.T.), dated 1-3-1994 dealing with the additional duty under Section 3 of the Customs Tariff Act, 1975 pro....

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....credit of specified duty allowed in respect of any inputs may be utilised towards payment of duty of excise on any other final product, whether or not such inputs have actually been used in the manufacture of such other final product, if the said inputs have been received and used in the factory of production on or after the first day of March, 1997." 7. Therefore, by insertion of the said....