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2011 (7) TMI 113 - HIMACHAL PRADESH HIGH COURTCenvat credit - Inputs which have not been proved to be received in the manufacturing unit - Contravention to the erstwhile Rule 57G(3) of Central Excise Rules, 1944 - Held that:- Commissioner (Appeals) as well as the Tribunal have come to a clear finding of fact that the assessee has proved beyond reasonable doubt that they have received the inputs in question and the same were used by them in the manufacture of final product - This is a pure finding of fact which cannot be assailed in an appeal under Section 35-G of the Central Excise Rules, 1944 - Decided in favour of assessee.
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