2000 (3) TMI 546

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..... Order]. This is a reference application filed by the Commissioner of Central Excise, Meerut for referring the following question of law to Hon ble High Court arising out of Tribunal s Final Order No. A/583/98-NB, dated 3-6-1998 : Whether Modvat credit under Rule 57Q can be allowed on PCB Cards with BOD (parts of control panel) within the definition of capital goods as provided under Rule .....

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..... vide Tribunal s Order No. R/32/97/SB(SM). He finally submitted that as the question regarding eligibility of control panel itself has been referred to the High Court the question of eligibility of parts of such control panel for capital goods credit need be referred to the Hon ble High Court. 3. Shri Alok Arora, learned Advocate, opposes the application by submitting that electric control panel .....

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..... the eligibility of electric control panel for capital goods credit has been referred to the Hon ble High Court, the issue regarding eligibility of PCB which is a part of the electric control panel is required to be referred to the Hon ble High Court. I, therefore, allow reference application filed by the Revenue and refer the following point of law to the Hon ble High Court for consideration :- .....

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