Modvat credit conditions cannot be expanded beyond the notification; no referable question of law arose.

A tribunal's interpretation of the Modvat notification was upheld where the only stipulated conditions were production of invoices and a manufacturer's declaration that the inputs had suffered excise duty. Because the declaration had been furnished, no additional certificate from the jurisdictional Range Officer could be read into the notification. On that basis, the High Court found that no referable question of law arose under Section 35H(1) of the Central Excise Act, 1944, and the request for a mandamus directing reference was rejected.

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Issues: Whether any question of law arose from the Tribunal's order so as to warrant a reference under Section 35H(1) of the Central Excise Act, 1944, and whether deemed Modvat credit could be denied for production of a certificate from the jurisdictional Range Officer when the relevant notification required only invoices and a declaration that the inputs had suffered excise duty.

Analysis: The Tribunal had reversed the denial of deemed Modvat credit after finding that the notification governing the credit did not stipulate production of a certificate from the jurisdictional Range Officer. The only conditions noticed in the notification were production of invoices and a declaration by the manufacturer that the inputs had suffered excise duty, and that declaration had in fact been furnished. On that basis, no legal requirement for the additional certificate could be read into the notification, and no referable question of law arose.

Conclusion: The request for a mandamus directing reference of a question of law was rejected, and the Tribunal's view that the certificate was not required was upheld.

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