https://www.taxtmi.com/caselaws?id=237386 Writ jurisdiction was maintainable where the Tribunal refused to make a reference, because the two-Judge hearing requirement in section 35J applies only when a matter is actually referred under section 35G. On Modvat credit, glass bottles and crates used for packing aerated water were eligible only if their cost formed part of the assessable value of the final product; the Board circular dated 13.09.1995 bound the revenue on that basis. Since the factual finding showed pro rata inclusion of the packing cost in assessable value, the matter fell within the circular and no substantial question of law arose for reference. en-us Tue, 17 Sep 2013 00:00:00 +0530 Fri, 21 Nov 2014 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237386 Writ jurisdiction was maintainable where the Tribunal refused to make a reference, because the two-Judge hearing requirement in section 35J applies only when a matter is actually referred under section 35G. On Modvat credit, glass bottles and crates used for packing aerated water were eligible only if their cost formed part of the assessable value of the final product; the Board circular dated 13.09.1995 bound the revenue on that basis. Since the factual finding showed pro rata inclusion of the packing cost in assessable value, the matter fell within the circular and no substantial question of law arose for reference. Case-Laws Central Excise Tue, 17 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237386