9911796707
TMI Blog1998 (3) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... D.K. Nair, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This reference application is filed by the assessee for referring the following questions on the ground that they arise out of the Tribunal's Order Nos. A/827-829/97-NB, dated 24-7-1997 [1998 (99) E.L.T. 393 (Tribunal) :- (a) Whether in the facts and circumstances in the case the Tribunal is correct in hold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- "Whether credit of duty taken on inputs can be denied merely because a fraction of the said inputs have been used in the manufacture of final product which is exempt from payment of Excise Duty, particularly when at the time of taking the credit, it cannot be said that the inputs will be used for manufacture of final product which is exempt from payment of duty." 2. Arguing in support of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder Nos. A/827-829/97-NB held that the issue has already been decided by the Larger Bench of the Tribunal in the case of Kirloskar Engine Oil v. CCE reported in 1994 (73) E.L.T. 835 holding that appellants are not entitled to Modvat credit in terms of Rule 57C in respect of such inputs which have been used by them in the manufacture of final products which are fully exempted. 6. We find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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