https://www.taxtmi.com/caselaws?id=171951 Two questions of law were held to arise for reference: whether credit can be allowed for items not falling within the definition of capital goods under the relevant Central Excise Rules, and whether credit may be taken on the basis of the original invoice without prior permission under Rule 57G(6). The High Court did not decide either issue on merits. It directed the Tribunal to draw up a statement of case and refer both questions for the Court's opinion, leaving the substantive legality of the credit claims to be determined on reference. en-us Tue, 25 Aug 2009 00:00:00 +0530 Tue, 11 Aug 2015 11:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171951 Two questions of law were held to arise for reference: whether credit can be allowed for items not falling within the definition of capital goods under the relevant Central Excise Rules, and whether credit may be taken on the basis of the original invoice without prior permission under Rule 57G(6). The High Court did not decide either issue on merits. It directed the Tribunal to draw up a statement of case and refer both questions for the Court's opinion, leaving the substantive legality of the credit claims to be determined on reference. Case-Laws Central Excise Tue, 25 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171951