https://www.taxtmi.com/caselaws?id=93463 Delay in taking Modvat credit on HDPE woven bags used as packing material, even where credit was claimed several months after receipt of inputs, was treated as raising a question of law because the statute did not express a time limit for availing the credit and the issue turned on whether the delay was reasonable on the facts. The authority held that this question was fit for reference under Section 35G of the Central Excise Act, 1944, and the reference application was allowed only to that limited extent by sending the formulated question of law to the High Court. en-us Fri, 28 Apr 2000 00:00:00 +0530 Fri, 11 Nov 2011 15:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93463 Delay in taking Modvat credit on HDPE woven bags used as packing material, even where credit was claimed several months after receipt of inputs, was treated as raising a question of law because the statute did not express a time limit for availing the credit and the issue turned on whether the delay was reasonable on the facts. The authority held that this question was fit for reference under Section 35G of the Central Excise Act, 1944, and the reference application was allowed only to that limited extent by sending the formulated question of law to the High Court. Case-Laws Central Excise Fri, 28 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93463