https://www.taxtmi.com/caselaws?id=83041 Non-declaration of an intermediate product did not defeat Modvat credit where the product was in fact used in manufacture of the final dutiable product, and the omission raised no referable question of law. The finding that the Ankleshwar unit acted as a job worker was treated as a factual determination based on evidence, not a legal issue for reference. The extended limitation question fell with the factual findings and did not survive independently. A minor procedural lapse could not override substantive entitlement or be recast as a question of law. The reference application therefore failed because the proposed questions were either factual or governed by settled legal principles. en-us Thu, 13 Jan 1994 00:00:00 +0530 Sat, 09 Jul 2011 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83041 Non-declaration of an intermediate product did not defeat Modvat credit where the product was in fact used in manufacture of the final dutiable product, and the omission raised no referable question of law. The finding that the Ankleshwar unit acted as a job worker was treated as a factual determination based on evidence, not a legal issue for reference. The extended limitation question fell with the factual findings and did not survive independently. A minor procedural lapse could not override substantive entitlement or be recast as a question of law. The reference application therefore failed because the proposed questions were either factual or governed by settled legal principles. Case-Laws Central Excise Thu, 13 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83041