https://www.taxtmi.com/caselaws?id=90625 Availability of deemed Modvat credit on old, used and broken aluminium and other machinery parts depended on whether the goods were clearly recognisable as non-duty paid under the Government order issued under Rule 57G(2) of the Central Excise Rules. The Tribunal treated that determination as one requiring verification of materials, enquiry into surrounding facts, and appreciation of evidence rather than resolution of an abstract legal principle. The reference applications were therefore rejected because the issue was confined to fact and no referable question of law arose. en-us Tue, 20 Jan 1998 00:00:00 +0530 Mon, 10 Oct 2011 13:22:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90625 Availability of deemed Modvat credit on old, used and broken aluminium and other machinery parts depended on whether the goods were clearly recognisable as non-duty paid under the Government order issued under Rule 57G(2) of the Central Excise Rules. The Tribunal treated that determination as one requiring verification of materials, enquiry into surrounding facts, and appreciation of evidence rather than resolution of an abstract legal principle. The reference applications were therefore rejected because the issue was confined to fact and no referable question of law arose. Case-Laws Central Excise Tue, 20 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90625