https://www.taxtmi.com/caselaws?id=82731 Interleaving kraft paper used in the manufacture of stainless steel strips was treated as raising a legal question on whether it qualified as an input used in or in relation to manufacture under Rule 57A of the Central Excise Rules, 1944. The Tribunal noted that the issue was analogous to earlier Modvat credit rulings and required examination of whether the item fell within the scope of input and whether it was excluded by the explanation to Rule 57A. It held that the controversy was not purely factual and that questions of law arose for reference; the reference application was allowed and the questions were referred as prayed for. en-us Wed, 14 Aug 1991 00:00:00 +0530 Thu, 07 Jul 2011 10:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82731 Interleaving kraft paper used in the manufacture of stainless steel strips was treated as raising a legal question on whether it qualified as an input used in or in relation to manufacture under Rule 57A of the Central Excise Rules, 1944. The Tribunal noted that the issue was analogous to earlier Modvat credit rulings and required examination of whether the item fell within the scope of input and whether it was excluded by the explanation to Rule 57A. It held that the controversy was not purely factual and that questions of law arose for reference; the reference application was allowed and the questions were referred as prayed for. Case-Laws Central Excise Wed, 14 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82731