https://www.taxtmi.com/caselaws?id=47209 A tribunal's interpretation of the Modvat notification was upheld where the only stipulated conditions were production of invoices and a manufacturer's declaration that the inputs had suffered excise duty. Because the declaration had been furnished, no additional certificate from the jurisdictional Range Officer could be read into the notification. On that basis, the High Court found that no referable question of law arose under Section 35H(1) of the Central Excise Act, 1944, and the request for a mandamus directing reference was rejected. en-us Mon, 20 Jan 2003 00:00:00 +0530 Tue, 27 Jul 2010 15:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47209 A tribunal's interpretation of the Modvat notification was upheld where the only stipulated conditions were production of invoices and a manufacturer's declaration that the inputs had suffered excise duty. Because the declaration had been furnished, no additional certificate from the jurisdictional Range Officer could be read into the notification. On that basis, the High Court found that no referable question of law arose under Section 35H(1) of the Central Excise Act, 1944, and the request for a mandamus directing reference was rejected. Case-Laws Central Excise Mon, 20 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47209