9911796707
TMI Blog1994 (9) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... - This reference application arises out of the order of the Tribunal bearing No. 302/1990, dated 4-4-1990. The Tribunal in the above order has allowed the Respondents the benefit of MODVAT credit in respect of coated Titanium Anodes utilised in the manufacture of caustic soda. 2. The applicant has formulated the following as questions of law arising out of the Tribunal's order: (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des used in the manufacture of caustic soda cannot be taken as inputs eligible for the benefit of MODVAT credit as the same has not been used directly in the production of the end-product and, therefore, the questions of law would arise out of the order of the Tribunal for reference to the High Court. 4. The learned Advocate for the Respondent pleaded that this Tribunal has in a number of ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the East Regional Bench of the Tribunal in the case of Collector of Central Excise, Patna v. Bihar Caustic and Chemicals Ltd. [1994 (72) E.L.T. 739 (Tribunal)], while rejecting the appeal filed by the Department has held that the use of Titanium Anodes in the manufacture of Caustic Soda is not as machine, machinery, plant, etc. and that what are excluded are the actual items listed viz. machines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal rejected the Reference Application. Following the decisions of this Tribunal cited supra we hold that Titanium anodes is [an] eligible item of import for the benefit of MODVAT credit and, therefore, there is no question of law arising out of the Tribunal's order. 6. In the facts and circumstances of the case, we hold that no case has been made for any reference to the Hon'ble High ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
