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Judgment
This is an application u/s 35G(3) of the Central Excise & Salt Act, 1944 for a direction to the Tribunal to make a reference in respect of the following question :
Whether Modvat credit under Rule 57Q is admissible in respect of ''Refractory Bricks'' falling under chapter 69 of the Central Excise Tariff prior to 16.3.95 as because the same would amount to giving retrospective affect to Notification No. 11/95-CE (NT) dated 16.3.95 in the absence of any specific wordings to that effect in the Notification.
It has been pointed out by the Learned Counsel for the petitioner that earlier in T.A. No. 1/08, by judgment dated 19.6.2008, a Division Bench of this Court held that no substantial question is involved. According to him same question is involved in this case.
We have gone through the order of the Tribunal dated 21.11.98 by which the Tribunal has refused to refer the question for the opinion of the High Court. The Tribunal has relied upon the larger Bench decisions, one of them being 1996 (66) ECR 1 72 wherein it has been held that amendment of Rule 57Q dated 16.3.95 was clarificatory in nature and would be applicable for a period prior to 16.3.95.
In view of this, we do not find any ground requiring reference to this Court. This application is, accordingly, dismissed.