{"id":88040,"date":"1999-11-01T00:00:00","date_gmt":"1999-10-31T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ishwar-alloys-steel-ltd-on-1-november-1999"},"modified":"2016-11-16T17:17:52","modified_gmt":"2016-11-16T11:47:52","slug":"commissioner-of-central-excise-vs-ishwar-alloys-steel-ltd-on-1-november-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ishwar-alloys-steel-ltd-on-1-november-1999","title":{"rendered":"Commissioner Of Central Excise vs Ishwar Alloys Steel Ltd. on 1 November, 1999"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi<\/div>\n
Commissioner Of Central Excise vs Ishwar Alloys Steel Ltd. on 1 November, 1999<\/div>\n
Equivalent citations: 2000 (115) ELT 420 Tri Del<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
 Jyoti Balasundaram, Member (J)  <\/p>\n
 1. The revenue has filed the above application under Section 35G(1) of the Central Excise Act for reference of the following question of law stated to have arisen out of Tribunal’s Final Order No. A 368\/98-NB, dated 22-5-1998 :\n<\/p>\n
 “Whether the items – Tundish (Garnex) Board would be treated as inputs for availment of credit under Rule 57A of Central Excise Rules, 1944.\n<\/p>\n
 2. Whether the items excluded specifically from the scope of the expression ‘inputs’ in the explanation to Rule 57A should be held to cover not only items like machines, machinery, plant, equipment, apparatus, tools or appliances but also parts thereof.”\n<\/p>\n
 2. Notice for today’s hearing was issued to the respondents on 6th October, 1999; however, none appeared for them and hence we heard the learned DR and pass our order.\n<\/p>\n
 3. We are informed by the learned DR that identical questions have already been referred in the case of Steel Ingots Ltd. by Ref. Order No. R – 34\/98-NB, dated 22-5-1998. Since the identical questions have already been referred to the Jurisdictional High Court in the case which has been relied upon in the present final order, we are of the view that the questions of law framed in this case requires to be referred and hence forward the same to Hon’ble Madhya Pradesh High Court for its opinion.\n<\/p>\n
 The Reference application is hereby allowed.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Delhi Commissioner Of Central Excise vs Ishwar Alloys Steel Ltd. on 1 November, 1999 Equivalent citations: 2000 (115) ELT 420 Tri Del ORDER Jyoti Balasundaram, Member (J) 1. The revenue has filed the above application under Section 35G(1) of the Central Excise Act for reference of the following question […]<\/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":[41,33],"tags":[],"class_list":["post-88040","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"\nCommissioner Of Central Excise vs Ishwar Alloys Steel Ltd. on 1 November, 1999 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ishwar-alloys-steel-ltd-on-1-november-1999\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Central Excise vs Ishwar Alloys Steel Ltd. on 1 November, 1999 - 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