CCE Vs. SAIL

JUDGEMENT

(1.) THE matter has been listed for passing final order in terms of Section 35K read with 35C of the Central Excise Act.

(2.) THE Collector of Central Excise, Coimbatore was aggrieved with the Order -in -Appeal No. 249/87 (CBE) dated 26.10.87 against the respondent PSU unit namely M/s. Steel Authority of India Ltd. (SAIL) and had filed an appeal E/42/88 (MAS) challenging the grant of Modvat in respect of Inter Leaving Kraft paper used in the manufacture of stainless steel sheets under Rule 57A of the Central Excise Rules. The Tribunal after due consideration of the submissions made by both the sides allowed the appeal of the Revenue by holding in para 4 of the Final Order No. 153/89 dated 30.3.89 as follows:

(3.) AGGRIEVED by the said order, the PSU unit SAIL had filed a Reference application to refer the matter to the High Court of Madras to answer the questions raised by them. The matter was taken up by the High Court and directed the Tribunal to prepare the statement of facts and remit the case to High Court to answer the questions. The Hon'ble High Court took the following questions: