https://www.taxtmi.com/caselaws?id=72303 The Tribunal treated lignite (LECO) as a raw material used in the manufacture of ferro alloys and allowed proforma credit with consequential relief. On reference, the Court held that the amended question on entitlement to such credit raised a question of law fit for reference under the applicable provision. The issue was therefore forwarded to the High Court for determination, confirming that a legal question can arise where the character of an input used in manufacture is disputed. en-us Wed, 30 Oct 1985 00:00:00 +0530 Wed, 18 May 2011 13:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72303 The Tribunal treated lignite (LECO) as a raw material used in the manufacture of ferro alloys and allowed proforma credit with consequential relief. On reference, the Court held that the amended question on entitlement to such credit raised a question of law fit for reference under the applicable provision. The issue was therefore forwarded to the High Court for determination, confirming that a legal question can arise where the character of an input used in manufacture is disputed. Case-Laws Central Excise Wed, 30 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72303