https://www.taxtmi.com/caselaws?id=47830 A question of law arose for reference under Section 35H of the Central Excise Act where conflicting Tribunal views existed on the scope of money credit under Rule 57-O of the Central Excise Rules, 1944. The controversy was whether credit could be taken only for inputs received after filing and acknowledgment of the declaration, or also for inputs received earlier if the credit itself was taken after acknowledgment. The High Court held that this legal issue was fit for reference and directed the Tribunal to refer the question, without deciding the merits of entitlement to credit. en-us Wed, 25 Jan 2006 00:00:00 +0530 Sat, 31 Jul 2010 11:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47830 A question of law arose for reference under Section 35H of the Central Excise Act where conflicting Tribunal views existed on the scope of money credit under Rule 57-O of the Central Excise Rules, 1944. The controversy was whether credit could be taken only for inputs received after filing and acknowledgment of the declaration, or also for inputs received earlier if the credit itself was taken after acknowledgment. The High Court held that this legal issue was fit for reference and directed the Tribunal to refer the question, without deciding the merits of entitlement to credit. Case-Laws Central Excise Wed, 25 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47830