9911796707
TMI Blog2000 (5) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. [Order per : Jyoti Balasundaram, Member (J)]. The Revenue has filed the above application under Section 35F(1) of the Central Excise Act, 1944 for reference of the following question of law purported to have arisen out of Tribunal s Final Order No. A/510/99-NB, dated 24-6-1999 holding that transformers used in ESP Section of the assessee s factory are capital goods eligible to Modva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Jawahar Mills v. Collector of Central Excise reported in 1999 (108) E.L.T. 47 (Tri.) = 1999 (32) RLT 379 in which electrical distribution equipment was held to be eligible to capital goods credit. Since a question of law arises for reference, we allow the application and refer the following question of law for consideration by the Hon ble Rajasthan High Court at Jodhpur, in spite of the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as it stood at the relevant time . 4. The reference application is hereby allowed. STATEMENT OF CASE 5. M/s. DLF Cement Ltd., are engaged in the manufacture of cement. They had applied for allowing Modvat credit on transformers for which they filed a declaration on 6-2-1995. The Assistant Collector denied credit on the ground that transformers are not covered as capital goods under Rule 57Q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise v. Navbharat Paper Mills reported in 1996 (86) E.L.T. 501. 6. Aggrieved by the Final Order passed by the Tribunal, the Revenue filed a reference application seeking reference of the following question of law for reference to the jurisdictional High Court on the ground that a similar issue has already been referred to the Hon ble Bombay High Court in the case of Collector of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing or for bringing about any change in any substance in the manufacture of the final product but without which, having regard to the modern technology for such production or processing of goods for manufacture of final product is not possible, are capital goods within the meaning of clause (a) to the Explanation of Rule 57Q as it stood at the relevant time . - - TaxTMI - TMITax - Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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