Judgment ( 1. ) THIS is a reference application made by the Revenue i. e. Commissioner, Central Excise Under Section 35h (1) of the Central Excise Act, 1944 against order Bearing No. E/2282/97-NB (SM) passed by CEGAT. ( 2. ) BY this application the Revenue has sought calling for the reference from the Tribunal on the following question of law which according to the applicant arises out of the impugned order passed by the Tribunal in this case. The questions proposed are as follows: (i) Whether Refractories and Refractory material falling under Chapters 69, 68 and 38 of Central Excise Tariff Act, 1985 used for lining of the Refractory furnace giving them protection can be as "input" within the meaning of Rule 57a for availing Modvat credit when the same correctly and undoubtedly fall into category of appliances and parts of machinery? (ii) Whether Refractory falling under Chapter 69 and Refractory materials falling under Chapters 68 and 30 respectively received in the factory prior to 16-3-95 and 23-7-96 respectively can be treated as eligible capital goods for availing Modvat credit under Rule 57q, when the same were brought under the provision of capital goods vide Notification No. 11/95-C. E. (N. T.) dated 11-3-95 and Notification No. l4/96-C. E. (N. T.) dated 23-7-96 respectively? (iii) (a) What the Tribunals South Regional Bench in the case of M. P. Smelter Pvt. Ltd. while deciding upon the very same issue has held that Refractory materials are used as a protective refractory and furnace not eligible for Modvat credit. ( 3. ) HEARD Shri Vinay Zelawat, learned Additional Solicitor General of India for petitioner. None for the respondent, though served. ( 4. ) HAVING heard learned Counsel for petitioner and having perused record of the case, we are of the opinion that this application deserves to be allowed by directing the Tribunal to send statement of case as according to us the question referred supra is a referable question of law to this Court for being answered on merits. ( 5. ) SINCE we are satisfied that the question which we have framed infra does arise out of the order passed by the Tribunal in appeal and secondly they are referable one to this Court and hence they need to be called so as to answer then on merits in their right and proper perspective. ( 5. ) SINCE we are satisfied that the question which we have framed infra does arise out of the order passed by the Tribunal in appeal and secondly they are referable one to this Court and hence they need to be called so as to answer then on merits in their right and proper perspective. We, however, need not burden our order by narrating the entire facts as it is now essentially for the Tribunal to refer to the facts in detail in the statement of case to be drawn to this Court and then refer the aforementioned question of law to this Court for answer on merits. ( 6. ) ACCORDINGLY and in view of the aforesaid discussion, application is allowed. The Tribunal is directed to send the statement of case on the following questions: (i) Whether items called "refractories" and "refractory" falling under Chapters 68, 69 and 38 of Schedule appended to the Excise Tariff Act, 1985 which were used for lining the refractory furnace for giving them protection can be treated as "input" within the meaning of Rule 57a of the Central Excise Rules for availing the benefit Modvat credit when they fall in the category of "appliances and of parts of machinery"? (ii) Whether the item "refractory" and falling under Chapter 69 and "refractory items" falling under Chapters 68 and 30 respectively received by assessee in their factory prior to 16-3-95 and 23-7-96 respectively could be regarded as capital goods so as to entitle the assessee to avail of the benefit of Modvat credit under Rule 57q when these goods could be brought under Notification No. 11/95-C. E. (N. T.), dated 11-3-95 and Notification No. 14/96-C. E. (N. T.), dated 23-7-96? ( 7. ) LET the questions framed be referred to this Court within three months from the date of this order along with all necessary enclosures required for answering the question referred. Needless to observe the statement of case would contain all necessary facts duly supported with the enclosed documents necessary for answering the question. No cost. C. C. as per rules.