https://www.taxtmi.com/caselaws?id=2690 The High Court of Uttarakhand allowed the delay in filing the reference, condoned it, and disposed of the reference by stating that the inputs used in manufacturing final products are considered raw material. The Tribunal may send any other substantial question of law to the court for opinion if deemed necessary. en-us Mon, 02 Apr 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2690 The High Court of Uttarakhand allowed the delay in filing the reference, condoned it, and disposed of the reference by stating that the inputs used in manufacturing final products are considered raw material. The Tribunal may send any other substantial question of law to the court for opinion if deemed necessary. Case-Laws Central Excise Mon, 02 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2690