https://www.taxtmi.com/caselaws?id=48529 A reference under Section 35H(1) of the Central Excise Act, 1944 is not maintainable where the Tribunal's decision rests on appreciation of the assessee's records and duty-related facts rather than any identifiable question of law. The Court found that the dispute concerned factual treatment of Modvat credit across different months, disclosed no legal error, and did not show any contravention of the Act requiring reference. On that basis, the proposed questions were not referable and the petition failed. en-us Fri, 16 Jan 2009 00:00:00 +0530 Thu, 05 Aug 2010 10:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48529 A reference under Section 35H(1) of the Central Excise Act, 1944 is not maintainable where the Tribunal's decision rests on appreciation of the assessee's records and duty-related facts rather than any identifiable question of law. The Court found that the dispute concerned factual treatment of Modvat credit across different months, disclosed no legal error, and did not show any contravention of the Act requiring reference. On that basis, the proposed questions were not referable and the petition failed. Case-Laws Central Excise Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48529