IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE REFERENCE APPLICATION NO. 8 OF 2001 M/s.Premier Electrodes Ltd. ... Applicant. V/s. Commissioner of Central Excise and Customs, Aurangabad. ... Respondent. V.M.Doiphode i/b. V.M.Doiphode & Co. for the appellant. A.S.Rao for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 12th November 2009. P.C. : Heard learned counsel for the applicant and learned counsel for the respondent. Perused record. 2. Though it is shown as reference, in fact, it an application for reference. Application for reference was rejected by the Tribunal on 9th March, 2001. Thereafter, the applicant has come with the present application to seek reference of the questions. 3. Learned counsel for the appellant submits that same issue has been dealt with by the larger Bench of the Tribunal in the case of Indian Plastics Ltd. v. Collector of C.Ex., Bolpur, 2000 (118) ELT 268 (Tribunal-LB). In this view of the matter, the application is admitted on the following substantial questions of law: (1) Whether the Tribunal is correct in holding that the goods (inputs) purchased under an invoice showing Second Sale were goods manufactured by the supplier merely because the invoice showed the address of the manufacturer? (2) In the facts and circumstances of the case whether the Tribunal is correct in holding that the goods received from a factory would be excluded from the deeming provision contained in sub-rule (1) of rule 57G in view of the law laid down by the Supreme Court in the case of Ahura Chemical Products Pvt.Ltd. v. Union of India reported in 1981 (8) ELT 613 (SC)? (3) Whether the order of the Tribunal is correct in view of its earlier order in the case of Arun Autospring & Mfg. Co. v. Collector of Central Excise & Customs reported in 1990 (49) ELT 284 in holding that the inputs received from a manufacturer availing exemption under Notification No.208/83 is not eligible for availing deemed credit in terms of Government of India s Order No.B/22/5/86-TRU dated 7 th April, 1986? 3. By consent of parties, the Tribunal is directed to forward statement of case raising aforesaid three questions for the opinion of this Court. 4. Application is, accordingly, disposed of in terms of this order with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)