https://www.taxtmi.com/caselaws?id=92566 Modvat credit for measuring and testing instruments was treated as admissible capital goods under Rule 57Q because the Tribunal applied settled case law recognising such equipment as eligible. Revenue failed to cite any contrary authority or show that the supporting decisions had been overruled. As the final order was only a straightforward application of established precedent and not a fresh legal controversy, no question of law arose for reference. The reference application was therefore not maintainable. en-us Fri, 15 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 15:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92566 Modvat credit for measuring and testing instruments was treated as admissible capital goods under Rule 57Q because the Tribunal applied settled case law recognising such equipment as eligible. Revenue failed to cite any contrary authority or show that the supporting decisions had been overruled. As the final order was only a straightforward application of established precedent and not a fresh legal controversy, no question of law arose for reference. The reference application was therefore not maintainable. Case-Laws Central Excise Fri, 15 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92566