https://www.taxtmi.com/caselaws?id=89332 Rule 57H of the Central Excise Rules, 1944 was interpreted as not expressly requiring prior permission of the Assistant Collector before credit on inputs could be taken, with earlier decisions treating credit as allowable once the rule's conditions were met. The Tribunal nevertheless treated the dispute over the rule's meaning as a question of law, noting the absence of a superior forum ruling on the point. It therefore found a referable question of law and directed that the issue be forwarded for reference to the High Court. en-us Fri, 24 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 13:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89332 Rule 57H of the Central Excise Rules, 1944 was interpreted as not expressly requiring prior permission of the Assistant Collector before credit on inputs could be taken, with earlier decisions treating credit as allowable once the rule's conditions were met. The Tribunal nevertheless treated the dispute over the rule's meaning as a question of law, noting the absence of a superior forum ruling on the point. It therefore found a referable question of law and directed that the issue be forwarded for reference to the High Court. Case-Laws Central Excise Fri, 24 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89332