https://www.taxtmi.com/caselaws?id=30064 MODVAT credit could not be denied solely for non-filing of a declaration under Rule 57-G where the facts matched an earlier Supreme Court ruling and the assessee had paid duty under protest while disputing liability. The High Court accepted the Tribunal's reliance on that precedent and found no distinguishable facts or substantial legal issue arising from the Revenue's reference request. On that basis, no referable question of law was shown, and the Revenue was not entitled to require the Tribunal to state the case. en-us Tue, 08 Jan 2008 00:00:00 +0530 Tue, 05 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30064 MODVAT credit could not be denied solely for non-filing of a declaration under Rule 57-G where the facts matched an earlier Supreme Court ruling and the assessee had paid duty under protest while disputing liability. The High Court accepted the Tribunal's reliance on that precedent and found no distinguishable facts or substantial legal issue arising from the Revenue's reference request. On that basis, no referable question of law was shown, and the Revenue was not entitled to require the Tribunal to state the case. Case-Laws Central Excise Tue, 08 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30064