1995 (12) TMI 146

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..... dent. [Order per : S. Kalyanam, Vice President]. - For the reasons stated in the petitions, the delay in filing the supplementary reference applications is condoned since originally the applicant had filed a reference application within time and supplementary reference applications were filed as per the directions of the Registry. 2. Shri Ajwani, the learned Counsel for the applicants sub .....

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..... proper, should not have been rejected. The Counsel further submitted that broad description of the input would suffice and merely because sub-heading is not given, denial of the MODVAT Credit may not be correct and urged that a question of law would arise in this regard. The learned Counsel in this context placed reliance on the following rulings : (1) 1993 (65) E.L.T. 289 (Tri.) = 1993 (47) .....

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..... further keeping in mind the Tariff Heading 2502 given by the appellant covering cement, the input in question, and also following the ratio of the aforesaid rulings, we are inclined to think that a question of law would arise meriting reference and in this view of the matter, we refer the following question to the High Court of Karnataka in terms of Section 35G (1) of the CESA, 1944 : "Whether t .....

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