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2005 (10) TMI 95 - SC - Central ExciseCENVAT Credit - Whether this CEGAT in its order dated 4-5-2001 has rightly held that the assessee was not entitled to Modvat credit on the secondary packing for the packing of laminated pouches of pan masala - Held that:- question of law does arise for consideration of the High Court and we, therefore, find no infirmity in the impugned order of the High Court calling for interference. However, we observe that the observations made by the High Court in its impugned order, which have a bearing on the merit of the question framed for consideration of the High Court is only prima facie opinion of the High Court, which is neither binding nor final, and in any event, those observations shall neither prejudice the case of the parties nor be treated as a binding precedent by the Court which ultimately determines the question of law referred to it - Decided against Revenue.
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