C.C.E., NEW DELHI Vs. GURIND SALES

JUDGEMENT

(1.) REVENUE filed this reference application for referring the following question of law to the Hon'ble High Court:

(2.) HEARD both sides.

(3.) THE Tribunal, while passing the final order, relied upon the decision of the Larger Bench of the Tribunal in the case of Union Carbide India Ltd. vs. Collector of Central Excise, reported in 1996 (86) E.L.T. 613. In this case the Tribunal held that parts, of machine and machinery are eligible inputs under Rule 57A of the Central Excise Rules.