2007 (4) TMI 160 - HC - Central Excise

Question of Law Inputs used in relation to manufacture of the final product are the only goods which are the raw material and some percentage of the same contribute to some extent in final product Above question referred as a substantial question of law is already decided by Tribunal

Summary

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.