9911796707
TMI Blog2001 (1) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... is by the Revenue claiming that the following questions of law have arisen out of Final Order No. A/42-43/99-NB(S) dated 18-1-1999 passed by the Tribunal in the appeals filed by the department against Order-in-Appeal dated 3-4-1998 of the Commissioner (Appeals) :- (i) Whether the term Cabinet declared as input under Rule 57G of the Central Excise Rules, 1944 will encompass within itself ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs had not been declared under Rule 57G. The assessees preferred appeal against the Assistant Commissioner s order to the Commissioner (Appeals) on the ground that the aforesaid items namely Front Cover, Rear Cover etc. were nothing but Cabinet in knocked down condition and that Cabinet was duly declared as input under Rule 57G. The lower appellate authority allowed their appeal. The departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd other components is a pure question of fact which cannot be referred under Section 35G of the Central Excise Act. The next question relating the applicability of rules of interpretation to matters arising under the Modvat scheme does not at all appear to have arisen out of the Final Order. The Bench did not employ any of the Rules of Interpretation of the Central Excise Tariff Schedule. None of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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