C.C.E., CHANDIGARH Vs. STEEL STRIPS LTD.

JUDGEMENT

(1.) The Revenue filed this Reference for referring the following question of law:

(2.) The terms Machine, machinery plant etc. have been used in the exclusion clause (1) to rule 57A in a general sense. If their constituents are taken as inclusive inputs when the plant or machine are not, will not the exclusion become superfluous and meaningless -

(3.) The Counsel appearing on behalf of the M/s. Steel Stripes and Alloys Ltd. submits that the Hon'ble Karnataka High Court in the case of Escorts Ltd. Vs. Collector of Central Excise Bangalore, reported in 2000 (120) E.L.T. 75 (Kar.) held that Ramming mass is entitled for the benefit of MODVAT credit as input. Learned Counsel also submits that the Tribunal in the respondents own case reported in 2001 (43) RLT 824 (CEGAT -Del.) already rejected the request of the Revenue in respect of the same question of law.