https://www.taxtmi.com/caselaws?id=48584 Modvat credit could not be disturbed where the assessee's receipt of goods under invoices containing duty-paying particulars was accepted on the factual record. The dispute was confined to appreciation of evidence and concluded findings of fact, which favoured the assessee. On that basis, the High Court held that no substantial question of law arose from the Revenue's challenge, so interference in reference jurisdiction was unwarranted and the matter stood in favour of the assessee. en-us Fri, 28 Jan 2005 00:00:00 +0530 Thu, 05 Aug 2010 11:53:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48584 Modvat credit could not be disturbed where the assessee's receipt of goods under invoices containing duty-paying particulars was accepted on the factual record. The dispute was confined to appreciation of evidence and concluded findings of fact, which favoured the assessee. On that basis, the High Court held that no substantial question of law arose from the Revenue's challenge, so interference in reference jurisdiction was unwarranted and the matter stood in favour of the assessee. Case-Laws Central Excise Fri, 28 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48584