9911796707
TMI Blog2000 (7) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise, Jaipur has filed the present reference application under Section 35G(1) of the Central Excise Act for reference of two questions of law arising from the Tribunal's Final Order No. A/745/97-NB, dated 21-7-1997 in M/s. Cimmco Ltd. v. CCE, Jaipur. The questions have been formulated as under : "1. Whether the adjudicating authority has travelled beyond the scope of the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appeal before the Tribunal arose from the Order of the Commissioner (Appeals) denying Modvat credit to the appellants on Gantry Crane holding that the said item was not an input used in or in relation to the manufacture of any final product manufactured by the appellants. The Commissioner had observed that the appellants had not shown that the Gantry Crane was used as an input in the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice and therefore their orders were liable to be set aside. He had referred to para 2 of the show cause notice in which it had been stated that any article in the manufacture of which cranes has been used would be classified under Section XVI as machinery, mechanical appliances, etc. of the Schedule to the Central Excise Tariff Act, 1985 and by no stretch of imagination steel structure cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture of the final product. In fact this aspect had been clearly brought out in para 3 of the show cause notice when it had mentioned that there was incorrect and wrong availment of credit by the appellants in clear violation of the provisions of Rule 57A and Rule 57G of the Central Excise Rules. Ld. JDR therefore, submitted that the finding in the final order of the Tribunal has given rise to a p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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