9911796707
TMI Blog1997 (11) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... is right in disallowing the Modvat credit in respect of the duty paid on Hydrochloric Acid (Hcl) and P.M. Acetate (PMA) by taking an inconsistent view with the one adopted in allowing Modvat credit in respect of the duty paid on Soda Ash and Alfoc ? (b) On the facts and in the circumstances of the case, is the Hon ble Tribunal correct in holding that Modvat credit is not allowable in respect of duty paid on Hcl and PMA even while they are needed in relation to the manufacture of paper - the process of manufacture necessiating or entailing both functionally and statutorily (under Factories Act etc.) maintenance of the machinery - without taking into reckoning the Hon ble Supreme Court s delineation of the expression in the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tools are exluded from Modvat relief scheme ipso facto the same be extended to parts (consumables) also no matter that parts (consumables) are distinct goods from Machines and Tools, correct in law ? (PRAYING FOR KIND REFERENCE TO ANNEXURE III, ENCLOSED FOR PREAMBLE AND GROUNDS) 2. In order to appreciate the above said application, the brief facts are to be narrated, which are as follows: The issue which was canvassed before the Tribunal was with respect to the denial of the Modvat credit in respect of the following items : (i) Chipper Knives (ii) Wire netting (iii) Dandy Covers (iv) Woollen felts (v) Transmission and Conveyor belting (vi) Hydrochloric Acid (vii) P.M. Acetate (viii) Alfoc Powder (ix) Bleaching Powd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of Modvat credit with respect to the above 4 items to the Hon ble High Court of Andhra Pradesh. 8. As far as Sl. No. (v) to (x) are concerned, there is no serious dispute which is canvassed before us by the learned Consultant. He also stated that he is not pressing the reference with respect to items (v) to (x), as narrated above. 9. In the above circumstances, we refer the following questions of law to the Hon ble High Court of Andhra Pradesh for their valued advice in the matter. (i) Whether in the facts and circumstances of the case the benefit of Modvat credit can be extended to the applicant with respect to the following items : (i) Chipper Knives (ii) Wire netting (iii) Dandy covers (iv) Wollen felts 10. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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