https://www.taxtmi.com/caselaws?id=92565 The text addresses a Revenue reference concerning Modvat credit, where the assessee had already obtained credit under the transitory provision and the earlier appeal had become infructuous. The Tribunal noted that the credit was allowed under Rule 57H, while the Commissioner's disallowance proceeded under Rule 57G, and on that basis treated the prior appeal as infructuous. The contention that the Tribunal should have awaited the outcome of the Department's appeal before the Commissioner (Appeals) was held not to raise any legal issue warranting reference. No question of law was found to arise, and the reference application was rejected. en-us Fri, 15 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 15:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92565 The text addresses a Revenue reference concerning Modvat credit, where the assessee had already obtained credit under the transitory provision and the earlier appeal had become infructuous. The Tribunal noted that the credit was allowed under Rule 57H, while the Commissioner's disallowance proceeded under Rule 57G, and on that basis treated the prior appeal as infructuous. The contention that the Tribunal should have awaited the outcome of the Department's appeal before the Commissioner (Appeals) was held not to raise any legal issue warranting reference. No question of law was found to arise, and the reference application was rejected. Case-Laws Central Excise Fri, 15 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92565