COMMISSIONER OF CENTRAL vs M/S TATA REFRACTORIES LTD

R.C. 10 OF 2010 IN THE HIGH COURT OF JUDICATURE AT MADRAS JUDGMENT RESERVED ON : 15 / 04 / 2026 JUDGMENT PRONOUNCED ON : 25 / 06 / 2026 CORAM: THE HONOURABLE DR. JUSTICE G.JAYACHANDRAN AND THE HONOURABLE MR. JUSTICE R.SAKTHIVEL R.C. 10 OF 2010 The Commissioner of Central Excise Salem … Petitioner Vs. 1.Customs, Excise & Service Tax Appellate Tribunal South Zonal Bench, 26, 1st Floor, Haddows Road, Shastri Bhavan Annex, Chennai . 2.M/s.Tata Refectories Ltd, Karuppur, Salem. … Respondents REFERENCE: Reference case filed under Section 35 H (1) of the Central Excise Act, 1944, seeking answer on the following reference: “Whether the Hon’ble CEGAT, Chennai is legal and correct in upholding the impugned order that the credit availed in respect of the furnace oil used in the factory for the manufacture of DBM, an exempted goods, need not be reversed, due to the fact that no sale is involved in their transactions and as per erstwhile Rule 57CC(1) & 57CC(8) reversal of credit is not required?” Page No.1 of 15 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2026 02:48:08 pm ) R.C. 10 OF 2010 For Petitioner : Mr.M.Santhanaraman S.S.C. for GST & Customs For Respondents : Mr.Raghavan Ramaba