Modvat credit denial upheld where gate pass lacked consignee particulars and no referable question of law arose

Modvat credit could be denied where the gate pass did not show the consignee's name and address, because the relevant rules and prescribed GP-1 format required a proper duty-paying document to contain those particulars. The earlier order was treated as a straightforward application of the statutory requirements to the facts, not as the determination of any debatable legal issue. On that basis, no referable question of law arose for reference.

---

---

Issues: Whether a question of law arose for reference on the validity of denial of Modvat credit where the gate passes did not contain the consignee's name and address.

Analysis: The applicable rules required inputs to be received under cover of a proper gate pass or other prescribed duty-paying document. Read with the explanation to the gate pass provision and the prescribed GP-1 format, a gate pass in proper form had to contain the particulars required by the form, including the consignee's name and address. On that basis, the earlier order had only applied the statutory requirements to the facts and had not raised any debatable question of law.

Conclusion: No referable question of law arose, and the claim for reference failed.

---