IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GCR No.19 of 2000 DATE OF DECISION: March 23, 2010 COMMISSIONER CENTRAL EXCISE, CHANDIGARH ...PETITIONER VERSUS M/S MUKERIAN PAPERS LIMITED ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. H.P.S.GHUMAN, ADVOCATE FOR THE PETITIONER. MR. JAGMOHAN BANSAL, ADVOCATE FOR THE RESPONDENT. ASHUTOSH MOHUNTA, J.(ORAL) The Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal') has referred the following question of law for adjudication by this Court:- “Whether, after having found that Wire Mesh and Fels are parts of machine/machinery used in the manufacture of paper and paper products, the appellate Tribunal is correct in holding that the said parts of machine/machinery are not excluded from the definition of “inputs” by exclusion clause (i) of Explanation to Rule 57A of the Central Excise Rules, 1944.” This reference stands answered in favour of the assessee and against the Revenue in GCR No.16 of 1999, titled as Commissioner of Central Excise, Chandigarh vs. M/s Amrit Paper Mills Ltd., decided on 22.3.2010, In view of the above, this reference is answered in the same terms as GCR No.16 of 1999. (ASHUTOSH MOHUNTA) JUDGE March 23, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE