Modvat credit declaration accepted by department cannot later be denied on filing objections; no referable question of law arose.

Modvat credit could not be denied on the footing that no declaration was filed where the assessee had in fact submitted the statutory declaration and the departmental officer had received and acknowledged it with a dated endorsement. Once the declaration was accepted by the department, the revenue could not dispute its filing on the basis of jurisdictional objections to the receiving officer. On those facts, no referable question of law arose for reference, and the reference application was rejected.

---

---

Issues: Whether Modvat credit could be denied on the ground that the declaration was not filed with the Assistant Commissioner having jurisdiction, and whether any question of law arose for reference.

Analysis: The declaration was in fact filed by the assessee and was duly received and acknowledged by the Superintendent of Central Excise. Once the departmental authority accepted the declaration and issued a dated acknowledgement, the revenue could not contend that no declaration had been filed. On those facts, the issue did not give rise to any question of law requiring reference.

Conclusion: The reference application was rejected.

Ratio Decidendi: Where the statutory declaration for Modvat credit has been filed and accepted by the departmental officer with dated acknowledgement, a contrary plea that no declaration was filed cannot be sustained and no referable question of law arises.

---