https://www.taxtmi.com/caselaws?id=86197 Modvat credit was considered admissible on peculiar facts where the final product had initially been treated by the department as exempt and was later held dutiable. The Revenue argued that Rule 57G required a declaration before receipt of inputs and that non-filing barred credit, but the Tribunal treated the later insertion of Rule 57G(5) as reflecting that earlier non-filing was not necessarily fatal where credit could not practically be claimed because the product was believed exempt. As the issue was already covered by earlier Tribunal decisions and the reference sought to reopen a settled position on distinguishable facts, no referable question of law arose and the reference application was rejected. en-us Fri, 22 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 17:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86197 Modvat credit was considered admissible on peculiar facts where the final product had initially been treated by the department as exempt and was later held dutiable. The Revenue argued that Rule 57G required a declaration before receipt of inputs and that non-filing barred credit, but the Tribunal treated the later insertion of Rule 57G(5) as reflecting that earlier non-filing was not necessarily fatal where credit could not practically be claimed because the product was believed exempt. As the issue was already covered by earlier Tribunal decisions and the reference sought to reopen a settled position on distinguishable facts, no referable question of law arose and the reference application was rejected. Case-Laws Central Excise Fri, 22 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86197