https://www.taxtmi.com/caselaws?id=92901 A reference application does not raise a fresh referable question of law where the Tribunal's earlier ruling on Modvat credit for job-worked goods has already been followed and approved by the High Court. The earlier view was that, if the job worker pays duty, the final manufacturer may follow the procedure for duty-paid goods to avail credit, and compliance with Rule 57F(2) is sufficient; the job worker is not required to claim Notification No. 214/86. As the point was already settled, the reference was not maintainable and was rejected. en-us Mon, 07 Dec 1998 00:00:00 +0530 Sat, 05 Nov 2011 18:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92901 A reference application does not raise a fresh referable question of law where the Tribunal's earlier ruling on Modvat credit for job-worked goods has already been followed and approved by the High Court. The earlier view was that, if the job worker pays duty, the final manufacturer may follow the procedure for duty-paid goods to avail credit, and compliance with Rule 57F(2) is sufficient; the job worker is not required to claim Notification No. 214/86. As the point was already settled, the reference was not maintainable and was rejected. Case-Laws Central Excise Mon, 07 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92901