TMI Blog2005 (9) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... se Act, 1944 for calling reference on the questions proposed by them from the Tribunal which according to the applicant arise out of the order dated 23-3-2000, passed by the Tribunal in Appeal No. E/1847/99-NB (DB) and Order No. A/310/2000-NB(DB). Following questions are proposed by the applicant for being called from the Tribunal :- "(i) Whether under the facts and circumstances the finding of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the applicant Union of India and Shri GM Chafekar, learned Senior Counsel with Shri R. Mukadam for non-applicant No. 1. None for the non-applicant No. 2. 3.Having heard learned Counsel for the parties and having perused record of the case, we are of the opinion that the application does not involve any referable question which can be said to arise out of the order passed by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry Petrochemicals was registered as dealer on 1-9-94 and since any one who was registered on or before 31-12-94 could issue modvatable invoices. In the circumstances, the invoices issued by the Udaipur depot were valid documents and, therefore, they were valid documents for taking Modvat credit up to 31-12-94. We, therefore, find that the documents on the strength of which Modvat credit was take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court in our reference jurisdiction. In order that question of law should arise it must be shown that it is first decided by the Tribunal as of law and secondly, it must relate to law and not on facts. 7.Accordingly and in view of aforesaid discussion, the application fails and is dismissed on the ground that questions of law proposed do not arise out of the case and secondly, they are essent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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