https://www.taxtmi.com/caselaws?id=34008 Shortage of inputs written off in the books, where Modvat credit had already been taken and was not reversed, was treated as showing that the inputs were not available for use in manufacturing excisable goods. On those facts, Rule 57-I applied to recover credit wrongly availed or utilised, and the alleged shortage did not by itself establish a contravention of Rule 57F requiring a referable question of law. The fact that the department had taken a different view in later years did not, on its own, create a question of law fit for reference. The request for a reference to the High Court was rejected. en-us Thu, 28 Feb 2008 00:00:00 +0530 Sun, 05 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34008 Shortage of inputs written off in the books, where Modvat credit had already been taken and was not reversed, was treated as showing that the inputs were not available for use in manufacturing excisable goods. On those facts, Rule 57-I applied to recover credit wrongly availed or utilised, and the alleged shortage did not by itself establish a contravention of Rule 57F requiring a referable question of law. The fact that the department had taken a different view in later years did not, on its own, create a question of law fit for reference. The request for a reference to the High Court was rejected. Case-Laws Central Excise Thu, 28 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34008