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2017 (5) TMI 1703 - HC - Central ExciseMaintainability of appeal - substantial question of law or not - Section 35G of the Central Excise Act 1944 - CENVAT credit - HELD THAT - As is discernible from paragraphs 4 and 5 of the impugned order of the Tribunal the Commissioner (Appeals) had granted CENVAT credit to the assessee on the basis of materials on record and entering findings and conclusions based on documents records photographs and Chartered Engineer s certificate. It is well within the jurisdiction and competence of that authority namely the Commissioner (Appeals) to decide on materials. There is no substantial question of law arising for decision in this appeal in terms of Section 35G of the Central Excise Act 1944 - appeal dismissed.
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