1994 (3) TMI 241 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, BOMBAY allowed an appeal regarding Modvat credit timing. The issue was whether credit could be taken within a reasonable time after receipt of goods. The Tribunal held that a period of six months was reasonable. The High Court was asked to decide if this interpretation of Rule 57B was proper. The appellant argued it was a question of fact, not law. However, the Tribunal referred the question to the High Court for final decision, citing previous rulings and judicial propriety.