9911796707
TMI Blog1994 (10) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. This Reference Application by Collector of Central Excise, Chandigarh seeks reference on the following question of law for authoritative opinion of the Hon ble High Court :- Whether Foundry Fluxes and other chemicals used for manufacture of valves and corks are eligible of Modvat credit. Tribunal in its order No. A/61/94-NRB in case of CCE, Chandigarh v. M/s. Leader Engineering Work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on finished product like moulds and cores. 4. Ld. Laison Officer Shri Dhillon on behalf of the appellants submitted that in their own case no reference application was filed on the other occasion even though the amount of duty was much more than the present case. He submitted that basic question is whether these moulds are actually goods. These moulds can be considered only as intermediate stage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 93 (63) E.L.T. 687 (Tri)], itself Tribunal held on early occasion that sand core and sand moulds got destroyed during use and are neither sold nor are saleable in the market and there is nothing in the Modvat Scheme which would bar benefit on such inputs as are indirectly used in the production of final output. Again in the case of Hindustan Motors Ltd. v. CCE [1993 (63) E.L.T. 723], Tribunal held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Following the ratio of this judgment I am of the view that legal position in law as regards the marketability and other factors such as have been taken into consideration is already settled and therefore no question of law meriting to reference to the Hon ble High Court arises out of the Tribunal s Order No. A/61/94-NRB. The Reference Application is therefore, dismissed. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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