CCE, CHANDIGARH Vs. BHUSAN ALLOYS & STEELS LTD.

JUDGEMENT

(1.) IN the present reference application, the Commissioner of Central Excise, Chandigarh had prayed that the following questions of law be referred to the Hon'ble Punjab and Haryana High Court: -

(2.) I have heard Shri Swatanter Kumar, JDR and Shri J.S.Agarwal, Advocate. I find that the Tribunal following the Calcutta High Court decision in the case of Singh Alloys and Steels Ltd. Vs. Asstt. Collector of Central Excise = 1993 (66) ELT 594 (Calcutta) had taken a view that the modvat credit in respect of mortar, castable, refractory, ramming mass, foundry flux and chemicals was admissible under Rule 57 A of the Central Excise Rules, 1944.

(3.) THE ld. Advocate referred to the decision of the Karnataka High Court in the case of Escorts Ltd. Vs. Collector of Central Excise, Bangalore - 2000 (120) ELT 75 (Karnataka) wherein the Hon'ble Karnataka High Court had held that the ramming mass and fibre glass filter mesh being chemical and resin, were not excluded by Clause (b) (1) of Explanation to erstwhile Rule 57 A of Central Excise Rules, 1944 and, therefore, were eligible for credit. He also submitted that the Tribunal in the appellants' own case had declined to make a reference to the Hon'ble High Court as reported in the Reference Order No.R/254/2000 NB (SM) dated 8.12.2000.