https://www.taxtmi.com/caselaws?id=90741 A reference application under Modvat credit principles was not maintainable where the applicant only disputed an earlier Tribunal view and failed to show any real question of law arising from the order. The record disclosed no rate of duty or valuation issue, and the department did not establish that the earlier decision had been taken in reference before a higher court or otherwise shown to be under challenge. Tribunal decisions remained binding on lower authorities, so mere non-acceptance of that precedent did not create a referable question. The application was dismissed. en-us Mon, 02 Feb 1998 00:00:00 +0530 Tue, 11 Oct 2011 11:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90741 A reference application under Modvat credit principles was not maintainable where the applicant only disputed an earlier Tribunal view and failed to show any real question of law arising from the order. The record disclosed no rate of duty or valuation issue, and the department did not establish that the earlier decision had been taken in reference before a higher court or otherwise shown to be under challenge. Tribunal decisions remained binding on lower authorities, so mere non-acceptance of that precedent did not create a referable question. The application was dismissed. Case-Laws Central Excise Mon, 02 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90741