TaxTMI 
TaxTMI 
2001 (12) TMI 82
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....he outset, it is submitted by the learned Counsel for the applicant as well as the learned Counsel for the department that the question of law, which is sought to be called for reference for the Tribunal has been answered by the Apex Court in M/s. Jaypee Rewa Cement v. Commissioner of Central Excise reported in [2001 (133) E.L.T. 3 (S.C.) = JT 2001 (7) SC 261]. Though it is agreed by both the learned Counsel for the parties that the question involved has been settled by the Apex Court and, as such, the Reference can be straightway answered but the requirement of law is that this Court will have to first call the statement of case from the Tribunal and refer the question of law. Thus, this Court is to wait for the statement of case, call for....
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....cation has been made under sub-section (1), the person against whom such an application has been made, may, notwithstanding that he may not have filed such application, file, within forty-five days of the receipt of the notice, a memorandum of cross-objections verified in the prescribed manner against any part of the order in relation to which an application for reference has been made and such memorandum shall be disposed of by the High Court as if it were an application presented within the time specified in sub-section (1). If,(4) on an application made under sub-section (1), the High Court directs the Appellate Tribunal to refer the question of law raised in the application, the Appellate Tribunal shall, within one hundred and twenty....
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....ted or need hardly any restatement over and above what is already contained in the order of the Tribunal. In such a case should the High Court necessarily perform the ritual of first directing the Tribunal to state the case which would be an exercise in futility, as the Tribunal would do nothing beyond what it has already done and on receipt of the statement of case, the High Court would answer the question which it could have very easily and comfortably done even at the earlier stage. The only difference would be that, in between, a good number of years would have been wasted and a good number of assessment cases raising a similar issue would go on piling up awaiting the decision of the High Court on the question of law lying under referen....
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....th the requirement of the provisions of statute and parties would not be prejudiced, it is desirable to dispense with the statutory requirement of calling the statement of case and to refer the questions of law arising out from the order of the Tribunal. 6.In the instant case, both the learned Counsel for the parties do not dispute the facts and the fact that the controversy involved is settled by the decision of the Apex Court in M/s. Jaypee Rewa Cement's case (supra). Hence, we dispense with the requirement of calling the statement of fact and proceed to decide the following question of law : Whether explosives"i. used in mines for obtaining limestone which is then used in the factory for the manufacture of cement can be considered ....
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....ne subjecting it to various manufacture/processes by which the same is converted into clinker, pulverising/grinding such clinker and mixing the same with gypsum to manufacture cement. Since the process is an integrated one, each one of the inputs/goods/items that contribute to the various processes are to be considered as contributing to the producing or processing of cement. The petitioner used duty paid explosives namely Grilled Ammonium Nitrate, Detonator, Cordtex Fuse, Booster & Primex in blasting operations for producing limestone in its captive mines and claimed Modvat credit of the duty paid thereon under Rule 57 of the Rules. The Tribunal decided the appeal against the petitioner assessee in view of the Larger Bench decision of the ....