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TMI Blog1997 (2) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : G.R. Sharma, Member (T)]. Arguing the Reference Application, Shri Y.R. Kilaniya, learned DR submitted that the following points of law arise out of the final order of the Tribunal in the case of Bajaj Sewashram, decided under Order No. A/1930/96-NB, dated 30th July, 1996 - 1996 (87) E.L.T. 726 (Tribunal) : (1) Whether permission under Rule 57H can be granted by the Assistant Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired to file declaration indicating the description of the final products and the inputs intended to be used in each of the said final product. That each of the final product is required to be declared along with the list of inputs of each product before taking credit. It was also submitted that the declaration filed by the assessee was for final product Brahmi Amla Hair Oil and Jasmine Hair Oil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion of law which falls for investigation, examination and debate. Where a point of law decided by the Tribunal is positively certain, there is no obligation on the part of the Tribunal to refer the matter as the point cannot be termed as a question of law. It is not every point of law that is required to be referred by the Tribunal to the High Court when the question is simple, obvious and sel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Commissioner of Central Excise may allow credit of duty paid on inputs received by the manufacturers under an invoice as may be described and that it was to the satisfaction of the Assistant Commissioner to allow or not to allow. We find that the satisfaction of the Assistant Commissioner is based on facts. Thus, the first point made out for reference in the Reference application pertains to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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