https://www.taxtmi.com/caselaws?id=82611 A reference under Section 35G(1) lies only on a genuine question of law arising from the Tribunal's order, not on an attempt to reopen final findings of fact. The Tribunal had examined the use of each input item and found that they were used in or in relation to manufacture of the final product; those factual findings could not be re-agitated through a reference application. As the proposed issue on MODVAT credit depended on contrary assumptions to the Tribunal's findings, no referable question of law arose and the request for reference to the High Court was not maintainable. en-us Thu, 03 Jun 1993 00:00:00 +0530 Wed, 06 Jul 2011 12:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82611 A reference under Section 35G(1) lies only on a genuine question of law arising from the Tribunal's order, not on an attempt to reopen final findings of fact. The Tribunal had examined the use of each input item and found that they were used in or in relation to manufacture of the final product; those factual findings could not be re-agitated through a reference application. As the proposed issue on MODVAT credit depended on contrary assumptions to the Tribunal's findings, no referable question of law arose and the request for reference to the High Court was not maintainable. Case-Laws Central Excise Thu, 03 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82611