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2013 (12) TMI 1470 - MADRAS HIGH COURTDenial of MODVAT Credit - Goods destroyed in fire accident - Held that:- issue involved in the present appeal is purely a question of fact. As the appellant miserably failed to establish their case factually before the Original Authority or the First Appellate Authority or the Customs, Excise and Service Tax Appellate Tribunal, cannot now be permitted to canvass the question of fact which has become final. Hence, no question of law arises for consideration and the appeal fails. - Decided against assessee.
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