TMI Blog2011 (7) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... als) 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. - CEA No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have been received in the manufacturing unit. In all the cases the Commissioner (Appeals) gave a specific finding that the assessee had proved beyond doubt that they had received the inputs in question and the same has been used by them in the manufacture of the final product. This finding has been upheld in appeal by the Tribunal. In fact no material was placed before the Tribunal to controve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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