2006 (12) TMI 157

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....ent petition under Section 35H of the Central Excise Act, 1944 (for short, "the Act") seeking a direction to the Customs, Excise and Service Tax Appellate Tribunal (for short, "the Tribunal") to refer following question of law arising out of order passed by the Tribunal in final Order No. A/842/02/NB(SM), dated 4-7-2002. (i) Whether credit is admissible in terms of erstwhile provisions of Rule 57....

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....credit under Rule 57A/57Q of Central Excise Rules, 1944. On scrutiny of monthly RT-12 returns for the period January 1999 to July 1999, it was noticed that the assessee besides being engaged in manufacture of dutiable goods was also carrying out job work for other parties without payment of any duty. On a pointed inquiry, it was revealed that the assessee was also using the modvatable inputs of it....