2012 (9) TMI 1217

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..... cise and Gold (Control) Appellate Tribunal to refer the question of law stated in the application arising from the order of the Tribunal for answer by this Court. 2. In brief, the case of the applicant is that the applicant is engaged in the manufacture of various lamps of different wattages and sizes falling under Chapter 85 of the Central Excise Tariff Act, 1985 and is operating under the Mod .....

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..... iled the statutory declaration under Rule 57T stating that the machine would not be exclusively used for manufacture of exempted final products. 3. The Central Excise Department had issued show-cause notice dated 12-12-1997 for disallowing the Modvat credit and recovering the said amount and also to levy the penalty inter alia on the ground that at the time of receipt of the machine, it was exc .....

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..... nal. In our considered opinion following question of law arises from the order of the Tribunal :- Whether in the facts and circumstances of the present case, the Appellate Tribunal was correct in holding that the capital goods in question were exclusively used in the manufacture of exempted final products so as to attract the mischief of Rule 57R of the Central Excise Rules, 1944? 5. Accor .....

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