- (1.) HEARD learned Counsel for the parties.
(2.) ON a reference petition under Section 35G(3) of the Central Excise Act, 1944, following question is proposed, that should be referred for the opinion of this Court: 'Whether the Tribunal have the power to allow the benefit of the Modvat credit on the goods under Rule 57Q of Central Excise Rules, 1944, which are otherwise not specifically mentioned in the Rules itself?' Learned Counsel for the respondent submits that similar question has been considered by their Lordships of Supreme Court in Commissioner of Central Excise, Coimbatore v. Jawahar Mills Ltd., 2001 (132) E.L.T. 3 (S.C) and recently in Collector of Central Excise, Bangalore v. Escorts Mahle Ltd., 2003 (154) E.L.T. 321 (S.C.) - (2003) 4 SCC 758.
(3.) LEARNED Counsel further submitted that similar question has been considered by this Court in Union of India v. Rishabhdev Textiles, D.B. Civil Reference Petition No. 32/2001, decided on 27th November, 2001 [2002 (141) E.L.T.352(Raj.)].;