Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2019 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 785 - HC - Central ExciseCENVAT Credit - use of intermediate goods (Neutral Filter Cake) as inputs - Rule 57CC of the Central Excise Rules, 1944 - HELD THAT:- The finding of fact that the input used is only minimal is not controverted. At this stage, when we are hearing the appeal on a substantial question of law, we are not minded to reopen that finding of fact, no matter how compelling may be the argument of Mr. Maity. It is also beyond controversy that the said input has been treated as a separate final product and the duty thereon has been paid adjusting the duty paid as input. The learned tribunal has taken a very realistic and plausible view of the matter. We affirm the said impugned order of the tribunal dated 23rd March, 2007, answer all the questions framed by the Court in favour of the respondent assessee and against the revenue and dismiss the appeal.
|