https://www.taxtmi.com/caselaws?id=92442 No referable question of law arose where the Tribunal found, on case-specific facts, that the Modvat credit declaration was valid despite not being filed directly before the jurisdictional Assistant Commissioner. The declaration had been filed with the departmental officer under the competent Assistant Commissioner, the Superintendent acknowledged it, did not return it for re-filing, and the officers were expected to know the filing requirement. The conclusion was confined to those facts and was not treated as a general rule that any declaration filed with a Superintendent would suffice. The reference was therefore rejected and the Tribunal's finding was left undisturbed. en-us Wed, 15 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 16:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92442 No referable question of law arose where the Tribunal found, on case-specific facts, that the Modvat credit declaration was valid despite not being filed directly before the jurisdictional Assistant Commissioner. The declaration had been filed with the departmental officer under the competent Assistant Commissioner, the Superintendent acknowledged it, did not return it for re-filing, and the officers were expected to know the filing requirement. The conclusion was confined to those facts and was not treated as a general rule that any declaration filed with a Superintendent would suffice. The reference was therefore rejected and the Tribunal's finding was left undisturbed. Case-Laws Central Excise Wed, 15 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92442