2012 (9) TMI 1217

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....1944 (for short "the Act") has been filed by the applicant Industry for directing the Customs, Excise and Gold (Control) Appellate Tribunal to refer the question of law stated in the application arising from the order of the Tribunal for answer by this Court. 2. In brief, the case of the applicant is that the applicant is engaged in the manufacture of various lamps of different wattages an....

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....aid machine on 20-6-1997. However at the time of receipt of machine in 1996 itself the applicant had filed the statutory declaration under Rule 57T stating that the machine would not be exclusively used for manufacture of exempted final products. 3. The Central Excise Department had issued show-cause notice dated 12-12-1997 for disallowing the Modvat credit and recovering the said amount a....

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....the parties and minutely perused the record of the case as well as the order dated 30-5-2003 passed by the Tribunal. In our considered opinion following question of law arises from the order of the Tribunal :- "Whether in the facts and circumstances of the present case, the Appellate Tribunal was correct in holding that the capital goods in question were exclusively used in the manufactur....