https://www.taxtmi.com/caselaws?id=85147 Full declaration of the inputs had been made under the Modvat scheme, and the Tribunal treated the dispute over whether particular inputs fell within an excluded category under Rule 57A as a factual question depending on the evidence in each case. The alleged suppression for invoking the extended period of limitation was also regarded as turning on the factual record. On that basis, no question of law was found to arise from the Tribunal's order, and the reference application was rejected. en-us Fri, 23 Dec 1994 00:00:00 +0530 Wed, 03 Aug 2011 10:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85147 Full declaration of the inputs had been made under the Modvat scheme, and the Tribunal treated the dispute over whether particular inputs fell within an excluded category under Rule 57A as a factual question depending on the evidence in each case. The alleged suppression for invoking the extended period of limitation was also regarded as turning on the factual record. On that basis, no question of law was found to arise from the Tribunal's order, and the reference application was rejected. Case-Laws Central Excise Fri, 23 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85147