https://www.taxtmi.com/caselaws?id=47385 A substantial question arising from a Tribunal order may be referred to the High Court under Section 35H(1) of the Central Excise Act, 1944 where it is a question of law and is not shown to be fully covered by binding precedent of the Supreme Court or jurisdictional High Court. The dispute concerned entitlement to Modvat credit under Rule 57Q for specified equipment, and the Court held that the issue was fit for statutory reference. The reference application was therefore allowed and the Tribunal was directed to state the case and refer the formulated question of law. en-us Tue, 05 Apr 2005 00:00:00 +0530 Wed, 28 Jul 2010 15:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47385 A substantial question arising from a Tribunal order may be referred to the High Court under Section 35H(1) of the Central Excise Act, 1944 where it is a question of law and is not shown to be fully covered by binding precedent of the Supreme Court or jurisdictional High Court. The dispute concerned entitlement to Modvat credit under Rule 57Q for specified equipment, and the Court held that the issue was fit for statutory reference. The reference application was therefore allowed and the Tribunal was directed to state the case and refer the formulated question of law. Case-Laws Central Excise Tue, 05 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47385