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2009 (7) TMI 122 - PUNJAB AND HARYANA HIGH COURTCenvat Credit – proof of receipt of goods – the octroi receipts issued by the State Revenue Authority authenticating removal of goods, without consignor’s name and address and his bill No. – held that - that the findings of fact recorded by the Commissioner (Appeals) and upheld by the Tribunal do not suffer from any legal infirmity warranting interference of this Court. We are further of the view that no question of law much less a substantive question of law would arise for determination of this Court. These are pure findings of fact. There is no connecting evidence on record to show that the octroi receipts could be connected to M/s. Surbhi Gas Service as these octroi receipts do not contain any reference to their name or bill numbers – Cenvat credit allowed.
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