https://www.taxtmi.com/caselaws?id=88886 Questions on Modvat credit for bottles and crates, and on inclusion of container value in the assessable value of aerated waters, were treated as fact-dependent and therefore not referable as questions of law. Rule 57A was said to operate in a different field from Section 4: the former governs admissibility of Modvat credit on inputs, while the latter governs valuation of excisable goods, so no overriding conflict arose. Valuation-based questions were also held to fall within the statutory bar under Section 35G, making the reference applications not maintainable on those issues. en-us Fri, 12 Jun 1998 00:00:00 +0530 Thu, 22 Sep 2011 10:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88886 Questions on Modvat credit for bottles and crates, and on inclusion of container value in the assessable value of aerated waters, were treated as fact-dependent and therefore not referable as questions of law. Rule 57A was said to operate in a different field from Section 4: the former governs admissibility of Modvat credit on inputs, while the latter governs valuation of excisable goods, so no overriding conflict arose. Valuation-based questions were also held to fall within the statutory bar under Section 35G, making the reference applications not maintainable on those issues. Case-Laws Central Excise Fri, 12 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88886