Commissioner Of Central Excise vs Maruti Udyog Ltd.
2001 Latest Caselaw 348 Del

Citation : 2001 Latest Caselaw 348 Del
Judgement Date : 12 March, 2001

Delhi High Court

Commissioner Of Central Excise vs Maruti Udyog Ltd. on 12 March, 2001

Equivalent citations: 2001 (134) ELT 39 Del

Bench: A Pasayat, D Jain

ORDER

1. Heard. We direct the Customs, Excise and Gold (Control) Appellate Tribunal to refer the following questions along with statement of case for opinion of this Court:

"1. Whether the Tribunal was justified in not dealing with the question that when final products have been exempt from the whole of duty and chargeable to nil rate of duty, as claimed by the Revenue in terms of Section 57C of the Central Excise Rules, 1944. Modvat credit is admissible on such articles which go into the final product ?

2. Whether the Tribunal was justified in not considering the issue whether seats manufactured by Bharat Seats Limited were steel seats or not ?"

The petitioostands disposed of.

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