https://www.taxtmi.com/caselaws?id=83323 Modvat credit on paper and board used to make cartons for packing biscuits was treated as use in relation to the manufacture of the final packed product, forming part of an integrated manufacturing process. The reference application proceeded on the rejected premise that Rule 57A allowed credit only on ready-to-use packing materials and not on inputs used to manufacture them. As that distinction was unsupported by the authorities relied upon and did not raise any fresh legal issue, no question of law arose for reference under Section 35G. The reference application was therefore not maintainable. en-us Mon, 30 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 17:01:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83323 Modvat credit on paper and board used to make cartons for packing biscuits was treated as use in relation to the manufacture of the final packed product, forming part of an integrated manufacturing process. The reference application proceeded on the rejected premise that Rule 57A allowed credit only on ready-to-use packing materials and not on inputs used to manufacture them. As that distinction was unsupported by the authorities relied upon and did not raise any fresh legal issue, no question of law arose for reference under Section 35G. The reference application was therefore not maintainable. Case-Laws Central Excise Mon, 30 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83323