2006 (1) TMI 135

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....red in this petition shall dispose of other connected M.C.C. bearing No. 133/97 because both these MCCs involve common question of law and secondly they are between the same parties. 2.This is an application made by the Commissioner, Central Excise & Customs, Indore under Section 35H(1) of the Central Excise Act, 1944, which arises out of an order dated 6-11-96, passed in Appeal No. E/5104/92-N....

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....ator in vulcanizing process of manufacturing aprons and cots can be regarded as an input for the purpose of rule 57A of Central Excise Rules?" 4.Heard Shri V.K. Zelawat, Assistant Solicitor General of India for the applicant and Shri B.M. Masani, learned counsel for the no-applicant No. l. However, none appeared for the NA. 2. 5.Having heard the learned counsel for the parties and having per....