{"id":169901,"date":"1998-02-03T00:00:00","date_gmt":"1998-02-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/apollo-tyres-ltd-vs-commissioner-of-c-ex-on-3-february-1998"},"modified":"2016-07-10T13:45:01","modified_gmt":"2016-07-10T08:15:01","slug":"apollo-tyres-ltd-vs-commissioner-of-c-ex-on-3-february-1998","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/apollo-tyres-ltd-vs-commissioner-of-c-ex-on-3-february-1998","title":{"rendered":"Apollo Tyres Ltd. vs Commissioner Of C. Ex. on 3 February, 1998"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Tamil Nadu<\/div>\n
Apollo Tyres Ltd. vs Commissioner Of C. Ex. on 3 February, 1998<\/div>\n
Equivalent citations: 1999 (107) ELT 264 Tri Chennai<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
 T.P. Nambiar, Member (J)<\/p>\n
1. This is a reference application filed by the applicants stating that certain question of law has arisen out of order of the tribunal. The following two questions are mentioned in the application for referring the same to the Hon’ble High Court of Kerala :-\n<\/p>\n
(1)    Whether in the facts and circumstances of the case and on a clear reading of Rule 57A of the Central Excise Rules, 1944, the Appellate Tribunal is right in concluding that the lubricating oil in question used in the Appellant’s factory is ineligible to Modvat ?\n<\/p>\n
(2)     Whether the decisions of the Appellate Tribunal reported in Volume 62 E.L.T. 58 and E.L.T. 25 are right in law ?\n<\/p>\n
2.    The facts of the case are that M\/s. Apollo Tyres Ltd., the appellants are availing the Modvat credit of duty paid on inputs under Rule 57A vide their declaration dated 18-5-1994. They are using the following equipments :-\n<\/p>\n
(1)  Banbury Hydraulic accumulators.\n<\/p>\n
(2) Dip unit let off and wind up accumulators.\n<\/p>\n
(3) 4 Roll calender let off and wind up accumulators.\n<\/p>\n
(4) Dual Extruder die-clamp hydraulic unit.\n<\/p>\n
(5) Hydraulic power packs of midland Inner tube splicing machine and V.M.I Inner tube splicing machine.\n<\/p>\n
(6)  4 Roll – Roll bending hydraulic unit.\n<\/p>\n
(7)    Bladder curing hydraulic power pack.\n \n\n(8)  5 nos. of Flap curing presses hydraulic power pack.\n \n\n(9) Hydraulic jack units of various materials handling equipments like pallet trucks, skid trollies and fork lift trucks.\n \n\n(10) YANTROL - 220.\n \n\n<\/pre>\n
3.    The lower authorities did not allow the Modvat benefit with respect to the lubricating oil on the ground that these are used on the machines and therefore it cannot be said that they are used in the manufacture of the final product. This plea of the lower authority is upheld by the tribunal by following earlier decision reported in 1992 (62) E.L.T. 58 in the case of Delta Paper Mills Ltd. v. Collector of Central Excise and<\/a> 1990 (50) E.L.T. 252 (Tribunal) in the case of Andhra Pradesh Paper Mitts Ltd. v. Collector of Central Excise.\n<\/p>\n
4.    The ld. Advocate Shri Joseph Kodianthara appearing for the appellants stated before us that a question of law has arisen in the facts and circumstances and the same may be referred to the High Court of Kerala. In this connection, he relied on the decision of the Calcutta High Court in the case of Singh Alloys & Steels Ltd. v. Assistant Collector of Central Excise -1993 (63) E.L.T. 594 wherein at para 20 & 21 it is held that none of definitions in the Dictionary would include items like chemicals etc. in the category of plant, machinery, machines, equipments, apparatus, tools and appliances. On the same anology, he pointed out that the lubricating oil in this case also will not come under any of the above said categories.\n<\/p>\n
5.    Heard the ld. JDR, Shri S. Murugandi. He stated that the tribunal had relied on its earlier decisions and therefore no question of law has arisen.\n<\/p>\n
6.    We have considered the submissions. It is seen that the tribunal had followed its earlier decision. But in view of the decision of the Hon’ble High Court of Calcutta, it is seen that question of law has arisen in this regard. It is only a question of law if arises from the order which is referred are referred to the High Court.\n<\/p>\n
7.    In these above circumstances, we are of the view that questions of law has arisen in this case and accordingly we refer the following questions of law to the High Court of Kerala for their valued opinion in the above said matter :-\n<\/p>\n
 “Whether in the facts and circumstances of the case, the lubricating oil in question which is used by the appellants in their factory with respect to the above said machines are eligible for Modvat credit in terms of Rule 57A of the Central Excise Rules, 1944.”\n<\/p>\n
8.    The Registry is directed to send necessary papers to the Registrar, High Court of Kerala for placing the same before the high Court for their valued opinion in the above said matter.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Tamil Nadu Apollo Tyres Ltd. vs Commissioner Of C. Ex. on 3 February, 1998 Equivalent citations: 1999 (107) ELT 264 Tri Chennai ORDER T.P. Nambiar, Member (J) 1. This is a reference application filed by the applicants stating that certain question of law has arisen out of order of […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-169901","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nApollo Tyres Ltd. vs Commissioner Of C. 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