https://www.taxtmi.com/caselaws?id=88177 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. en-us Fri, 06 Mar 1998 00:00:00 +0530 Thu, 15 Sep 2011 16:21:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88177 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. Case-Laws Central Excise Fri, 06 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88177