1998 (12) TMI 214

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..... Respondents. [Order per : P.C. Jain, Member (T)]. The issue involved in these appeals of Revenue are whether (1) Burnt Dolomite Reming Mass and (2) Tar Dolomite Reming Mass, used for lining of furnaces for maintenance thereof are entitled to the benefit of Notification No. 217/86-C.E. or not. 2. Lower appellate authority s reliance on Calcutta High Court s judgment in the case of Singh .....

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..... dismissing the stay petitions but also for dismissing the appeals. 5. Ld. JDR Shri R.K. Roy, submits that reliance on Larger Bench judgment (supra) should not be made by this Bench inasmuch as the question whether the reming mass is entitled to benefit of Modvat credit (or of Notification No. 217/86) has been referred to the Hon ble High Court of Madras in the case of Andhra Steel Corporation v. .....

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