Commissioner of Central Excise Vs. Maruti Udyog Ltd. - Court Judgment

Excerpt:

- order1. heard. we direct the customs, excise and gold (control) appellate tribunal to refer the following questions along with statement of case for opinion of this court:'1. whether the tribunal was justified in not dealing with the question that when final products have been exempt from the whole of duty and chargeable to nil rate of duty, as claimed by the revenue in terms of section 57c of the central excise rules, 1944. modvat credit is admissible on such articles which go into the final product ?2. whether the tribunal was justified in not considering the issue whether seats manufactured by bharat seats limited were steel seats or not ?'the petition standsdisposed of.

Judgment:

ORDER

1. Heard. We direct the Customs, Excise and Gold (Control) Appellate Tribunal to refer the following questions along with statement of case for opinion of this Court:

'1. Whether the Tribunal was justified in not dealing with the question that when final products have been exempt from the whole of duty and chargeable to nil rate of duty, as claimed by the Revenue in terms of Section 57C of the Central Excise Rules, 1944. Modvat credit is admissible on such articles which go into the final product ?

2. Whether the Tribunal was justified in not considering the issue whether seats manufactured by Bharat Seats Limited were steel seats or not ?'

The Petition standsdisposed of.