MODVAT credit and procedural non-compliance: no referable question of law arose where duty was paid under protest.

MODVAT credit could not be denied solely for non-filing of a declaration under Rule 57-G where the facts matched an earlier Supreme Court ruling and the assessee had paid duty under protest while disputing liability. The High Court accepted the Tribunal's reliance on that precedent and found no distinguishable facts or substantial legal issue arising from the Revenue's reference request. On that basis, no referable question of law was shown, and the Revenue was not entitled to require the Tribunal to state the case.

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Issues: Whether any referable question of law arose on the Revenue's challenge to grant of MODVAT credit despite non-filing of declaration under Rule 57-G of the Central Excise Rules, 1944.

Analysis: The Tribunal had dismissed the Revenue's reference application by following the Supreme Court's decision on MODVAT credit. The Court held that the facts were no different from the earlier decision relied upon, and that the assessee could not be denied credit merely on the ground of non-compliance with the procedural requirement when the liability itself was disputed and duty had been paid under protest. On that basis, no substantial or referable question of law was shown.

Conclusion: No referable question of law arose, and the Revenue was not entitled to have the Tribunal state the case.

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