https://www.taxtmi.com/caselaws?id=92069 Modvat credit could not be denied merely because the declared input description and sub-heading contained minor discrepancies, as the record showed a declaration had been filed and the issue was already covered by settled precedent. A reference to the High Court is maintainable only where the order raises a debatable question of law; no such referable question arose here because the Tribunal had already resolved the substantive issue. The Revenue's request for reference was therefore rejected as not maintainable. en-us Mon, 04 Jan 1999 00:00:00 +0530 Mon, 24 Oct 2011 13:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92069 Modvat credit could not be denied merely because the declared input description and sub-heading contained minor discrepancies, as the record showed a declaration had been filed and the issue was already covered by settled precedent. A reference to the High Court is maintainable only where the order raises a debatable question of law; no such referable question arose here because the Tribunal had already resolved the substantive issue. The Revenue's request for reference was therefore rejected as not maintainable. Case-Laws Central Excise Mon, 04 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92069