https://www.taxtmi.com/caselaws?id=46150 Modvat credit on a challan endorsed twice was examined in light of Board instructions aimed only at preventing double benefit. As no actual double benefit had been shown on the first endorsement, the circular could not control the quasi-judicial determination under the Act. The court also noted that such Board circulars are not binding on quasi-judicial authorities. On these facts, the proposed reference did not raise a referable question of law, and the request for reference was declined. en-us Fri, 01 Feb 2002 00:00:00 +0530 Fri, 16 Jul 2010 10:56:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46150 Modvat credit on a challan endorsed twice was examined in light of Board instructions aimed only at preventing double benefit. As no actual double benefit had been shown on the first endorsement, the circular could not control the quasi-judicial determination under the Act. The court also noted that such Board circulars are not binding on quasi-judicial authorities. On these facts, the proposed reference did not raise a referable question of law, and the request for reference was declined. Case-Laws Central Excise Fri, 01 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46150