Commissioner of Central Excise Vs. C.E.G.A.T.

Commissioner of Central Excise vs C.E.G.A.T.

Type Court Judgment Court Chennai Decided Jul 10, 2001

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Citation: sooperkanoon.com/827887
Court: Chennai High Court
Judge: R. Jayasimha Babu and ;K. Gnanaprakasam, JJ.
Decided On: Jul 10, 2001
Case Number: R.C.P. No. 48 of 2000
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Key legal issue: Excise
Acts & sections: Central Excise Rules, 1944 - Rule 57S and 57Q

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Advocate K. Veeraraghavan, Adv.

Respondent

C.E.G.A.T.

Advocate None

Legal References

Acts: Central Excise Rules, 1944 - Rule 57S and 57Q
Reported In: 2001(133)ELT25(Mad)

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.

Full 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.

Same Court & Year Chennai · 2001 Same Parties Commissioner of Central Excise vs C.E.G.A.T. Same Subject Excise Same Judge R. Jayasimha Babu and ;K. Gnanaprakasam, JJ. Acts & Sections Central Excise Rules, 1944 - Rule 57S and 57Q

Excise