1996 (4) TMI 124

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....mmissioner of Customs and Central Excise, Indore) has filed this application under Section 35G(3) of the Central Excises and Salt Act, 1944 seeking direction to the Tribunal to state the case and refer the question, labelled as substantial question of law as extracted below :- "Whether Modvat credit is admissible on the ramming mass and Oxygen/Acytelene gas and packing of ramming mass which are....

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....that the ramming mass was not an input. The non-applicant then, filed the appeal before the Collector (Appeal). The order went against the applicant as passed in No. A/808/1994-NRB, dated 8-9-1994. The applicant then filed the application Registered as E/Ref/126/94-NRB. This reference application was dismissed on 20-1-1995. 3. The Tribunal dismissed the application as under :- "We have taken....

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....ss and packaging materials therefor, the matter stands squarely covered by the High Court judgment in the Singh Alloys & Steel Ltd. Case. The mere fact that an appeal has been filed by the department against the said judgment before the Division Bench without obtaining a stay of the said judgment, does not alter the legal position. The order has not given rise to any question of law. Accordingly, ....

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.... view as is taken by the High Court of Calcutta and as such, there is no referable question of law. 7. In (1990) 183 ITR 75 (Commissioner of W.T. v. Smt. Ushadevi), it was held that pendency of same issue before the Supreme court is no ground for directing the reference. This Court took the same view in MCC No.125/88 and also in MCC No. 48/85 (M/s Ganga Cut-Piece Centre, Dewas v. Commissioner o....