COLLECTOR OF CENTRAL EXCISE Vs. KRISHNA INTERNATIONAL

JUDGEMENT

(1.) THE Revenue has filed thrabove application in terms of Section 35G(1) of the Central Excise Act, 1944 for reference of the following question of law purported to have arisen out of the Tribunal's Final Order No. A/156/97 -NB, dated 8 -1 -1997 : -

(2.) OPPOSING the prayer, the learned Counsel Shri A.R. Madhav Rao submits that the Tribunal has been consistently taking the view that prior permission is not required under Rule 57H and it has been held that if the ingredients of the Rule are satisfied, then the Assistant Collector has to allow the credit. In this connection, he cited the decisions of the Tribunal in the case of Collector of Central Excise v. Formac Engineering Ltd. reported in 1991 (56) E.L.T. 791; E.M.C. Steelal Ltd. v. Collector of Central Excise, Allahabad reported in 1993 (44) ECR 215 and Aqueous Victuals Ltd. v. Collector of Central Excise, Kanpur reported in 1996 (84) E.L.T. 366. He submits that no question of law requires to be referred and prays for rejection of the Reference Application.

(3.) WE have carefully considered the submissions of both the sides. Rule 57H as it stood at the material point of time reads as under : -