2016 (11) TMI 1435

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Advocate, for the Respondent. ORDER The instant reference application has been made to consider the following substantial questions of law : "Whether Chemical viz. Caustic Soda and Bleaching Powder, used for treatment of water which in turn is used for generation of steam in the powerhouse for generation of electricity could be considered to be used in or in relation to the manufacture of Cemen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vered by the judgment dated 6-8-2012 passed by a Division Bench of this Court in Central Excise Reference No. 48 of 1999 [2013 (290) E.L.T. 348 (Chhattisgarh)] and submit that this case may also be decided in the same terms. 4. In Para 8 of the judgment dated 6-8-2012, it was held as under : "8. It is well settled principle of law, as laid down by the Supreme Court in Commissioner of C....