2006 (5) TMI 104

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.... Revenue i.e. Commissioner, Central Excise u/s 35H(1) of the Central Excise Act, 1944 against order Bearing No. E/2282/97-NB(SM) passed by CEGAT. 2. By this application the Revenue has sought calling for the reference from the Tribunal on the following question of law which according to the applicant arises out of the impugned order passed by the Tribunal in this case. The questions proposed ar....

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....N.T.) dated 23-7-96 respectively? (iii) (a) What the Tribunal's South Regional Bench in the case of M.P. Smelter Pvt. Ltd. while deciding upon the very same issue has held that Refractory materials are used as a protective refractory and furnace not eligible for Modvat credit. 3. Heard Shri Vinay Zelawat, learned Additional Solicitor General of India for petitioner. None for the respondent, ....

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.... to be drawn to this Court and then refer the aforementioned question of law to this Court for answer on merits. 6. Accordingly and in view of the aforesaid discussion, application is allowed. The Tribunal is directed to send the statement of case on the following questions :- (i) Whether items called "refractories" and "refractory" falling under Chapters 68, 69 and 38 of Schedule appended t....