{"id":30356,"date":"2001-01-03T00:00:00","date_gmt":"2001-01-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-c-ex-vs-cegat-on-3-january-2001"},"modified":"2015-08-30T07:31:06","modified_gmt":"2015-08-30T02:01:06","slug":"commissioner-of-c-ex-vs-cegat-on-3-january-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-c-ex-vs-cegat-on-3-january-2001","title":{"rendered":"Commissioner Of C. Ex. vs Cegat on 3 January, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Commissioner Of C. Ex. vs Cegat on 3 January, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2001 (128) ELT 327 Mad<\/div>\n<div class=\"doc_author\">Author: R J Babu<\/div>\n<div class=\"doc_bench\">Bench: R J Babu, K Gnanaprakasam<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>R. Jayasimha Babu, J.<\/p>\n<p>1. Having heard the learned counsel for the appellant and having perused the order of Tribunal, we are satisfied that a question of law requiring our consideration does arise.\n<\/p>\n<p>2. The Tribunal is directed to refer the following question as to, &#8220;whether the Tribunal was correct in extending the Modvat credit under Rule 57B on High Speed Diesel Oil which is not specified as an input under any notification issued under Rule 57A ?&#8221;.\n<\/p>\n<p>3. The Tribunal is directed to submit a statement of the case together with the materials required for answering the question. We may also add here that similar question was called of in R.C.P. No. 19\/2000 wherein the respondent is M\/s. Pallipalayam Spinners Ltd. Salem. The Tribunal shall mention this fact in the statement of case.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Commissioner Of C. Ex. vs Cegat on 3 January, 2001 Equivalent citations: 2001 (128) ELT 327 Mad Author: R J Babu Bench: R J Babu, K Gnanaprakasam JUDGMENT R. Jayasimha Babu, J. 1. Having heard the learned counsel for the appellant and having perused the order of Tribunal, we are satisfied that [&hellip;]<\/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":[8,13],"tags":[],"class_list":["post-30356","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of C. 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