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TMI Blog2000 (6) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : J.N. Srinivasa Murthy, Member (J)]. - This reference application is filed by the department under section 35G(1) of the Central Excise Act praying for making a reference to the High Court of the following questions namely. 1. Whether the interpretation of rule 57A made by the CEGAT Bench Order Nos. 1364 to 1366/97 WRB dated 27-3-97 in E/155, 156 935/96 Bom of the same p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon ble CEGAT is not legal, proper and correct as it is silent about the binding materials and is not correct about the mandatory provisions of filing declaration under rule 57G of the Central Excise Rules. The binding materials are not covered either by rule 57A or 57Q of the Central Excise Rules for extending the Modvat benefit, in view of the fact that they are used for fixing the refracto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Rajasthan State Chemical Works. In 1988 (36) E.L.T. 201 in the case of Doypack Systems Pvt. Ltd. v. UOI the Supreme Court has held that in relation to has a broad expression and its meaning included associated with or in connection. In 1997 (91) E.L.T. 34 (SC) = AIR 1965 SC 1310 in J.K. Cotton Spinning Weaving Mills. Words in the manufacture of goods given in the exclusive clause (1) of exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al in 1990 (48) E.L.T 279 in the case of Tata Oil Mills and 1994 (74) E.L.T. 752 in the case of Indian Paper Pulp v. CCE. The party having failed to comply with the legal requirement in availing Modvat credit under rule 57A by not following the required declaration under rule 57G before availing the Modvat credit, the benefit under rule 57A cannot be extended on refractories, binding materials. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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