https://www.taxtmi.com/caselaws?id=83498 Interpretation of Rule 57B of the Central Excise Rules, 1944 and the time for taking Modvat credit were treated as questions of law. The text notes that, where no express time limit is prescribed, credit taken after receipt of inputs may be allowed within a reasonable period, and that consistency in decision-making supported treating the issue as referable. On that basis, the department's formulated question was referred to the High Court. en-us Fri, 18 Mar 1994 00:00:00 +0530 Wed, 13 Jul 2011 17:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83498 Interpretation of Rule 57B of the Central Excise Rules, 1944 and the time for taking Modvat credit were treated as questions of law. The text notes that, where no express time limit is prescribed, credit taken after receipt of inputs may be allowed within a reasonable period, and that consistency in decision-making supported treating the issue as referable. On that basis, the department's formulated question was referred to the High Court. Case-Laws Central Excise Fri, 18 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83498