1998 (12) TMI 292

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..... s. [Order per : K.S. Venkataramani, Vice President]. After hearing the ld. DR Shri Ramteke for the Revenue and Shri J.C. Patel, the ld. Counsel for the respondents, we are satisfied that this is a fit case for condoning the delay in filing the Reference Application and hence we condone the same and take up the Reference Application for disposal. 2. The Commissioner of Central Excise, .....

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..... 14/86. (4) Whether such amount paid could be construed as payment of Central Excise duty or should be merely treated as a deposit with the Government, thereby disentitling the first manufacturer to Modvat credit of such deposit. (5) Whether the manufacturer who sent the goods to the job worker can avail the credit under Rule 57A when he has not filed a declaration under Rule 57G of the Central .....

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..... has cleared it on payment of duty will not make any difference in law to the user manufacturer. These findings were given following the precedent decision of the Tribunal in the case of Facit Asea v. Commissioner - 1991 (54) E.L.T. 347 and it was further noted that this decision of the Tribunal has been referred to with the approval of the Hon ble Gujarat High Court in Special Civil Application 7 .....

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