Commissioner of Central Excise Vs. C.E.G.A.T. - Court Judgment

Excerpt:

- orderr. jayasimha babu, j.1. a question similar to the one reference of which is sought in this petition has already been directed to be referred to this court. one such order made by this court was in r.c.p. no. 2 of 2000 (the commissioner of central excise v. cegat).in this case also the following question is directed to be referred to this court.'whether the scope of capital goods in rule 57q of the central excise rules can be widened by imparting into it the language employed in rule 57s, with reference to the items not covered by rule 57q and created by the tribunal by its order as falling within the scope of rule 57q by calling into aid rule 57s.' 2. the tribunal shall also submit a statement of the case together with the relevant materials along with the question.

Judgment:

ORDER

R. Jayasimha Babu, J.

1. A question similar to the one reference of which is sought in this petition has already been directed to be referred to this Court. One such order made by this court was in R.C.P. No. 2 of 2000 (The Commissioner of Central Excise v. CEGAT).

In this case also the following question is directed to be referred to this court.

'Whether the scope of capital goods in Rule 57Q of the Central Excise Rules can be widened by imparting into it the language employed in Rule 57S, with reference to the items not covered by Rule 57Q and created by the Tribunal by its order as falling within the scope of Rule 57Q by calling into aid Rule 57S.'

2. The Tribunal shall also submit a statement of the case together with the relevant materials along with the question.