https://www.taxtmi.com/caselaws?id=87743 Later availment of higher notional Modvat credit under Rule 57B was not barred by any express or implied prohibition in the relevant provisions. The Tribunal treated the departmental reference under Section 35E as vague because it merely reframed the same issue without raising an arguable question of law. On that footing, no referable legal issue arose for consideration by the High Court, and the departmental reference was rejected as not maintainable. en-us Wed, 01 Oct 1997 00:00:00 +0530 Sat, 10 Sep 2011 10:44:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87743 Later availment of higher notional Modvat credit under Rule 57B was not barred by any express or implied prohibition in the relevant provisions. The Tribunal treated the departmental reference under Section 35E as vague because it merely reframed the same issue without raising an arguable question of law. On that footing, no referable legal issue arose for consideration by the High Court, and the departmental reference was rejected as not maintainable. Case-Laws Central Excise Wed, 01 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87743