IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GCR No.2 of 1997 DATE OF DECISION: March 19, 2010 COMMISSIONER OF CENTRAL EXCISE, CHD. ...PETITIONER VERSUS M/S LEADER ENGG. WORKS ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. SANJIV KAUSHIK, SR.STANDING COUNSEL FOR THE PETITIONER. NONE FOR THE RESPONDENT. ASHUTOSH MOHUNTA, J.(ORAL) The Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi has referred the following question of law for adjudication by this Court:- “Whether Foundry Fluxes and other chemicals used for manufacture of valves and corks are eligible to Modvat credit.” This very question has been decided in GCR No.1 of 2001, titled as Commissioner of Central Excise, Chandigarh vs. M/s Amrit Papers, decided on 18.3.2010. In view of the above, the reference is answered in favour of the assessee and against the Revenue. (ASHUTOSH MOHUNTA) JUDGE March 19, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE