TMI Blog2024 (2) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... is no question of law as such which is required to be adjudicated by this Court. Taking into consideration the concurrent findings of fact, this appeal need not be entertained. The appeal stands dismissed. - HON BLE MR. JUSTICE SANJEEV PRAKASH SHARMA AND HON BLE MR. JUSTICE VIKAS SURI Present: For the appellant : Mr. Sourabh Goel, Sr. Standing Counsel with Ms. Geetika Sharma, Advocate Mr. Tej Bahadur, Advocate. For the Respondent : **** SANJEEV PRAKASH SHARMA, J.(Oral) 1. The appellant has preferred this appeal raising following questions as substantial questions of law: A) Whether CESTAT has erred in not appreciating the suppression of production arisen on calculating annual electricity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e findings and conclusions drawn by the commissioner especially after noting the fact that show cause notice itself acknowledges that there is huge variation in consumption of power per MT of Ingots produced on day to day basis. Revenue has in its appeal not controverted the above finding of facts with any concrete evidence. Hence the issue at two also needs to be decided upholding the findings recorded by the Commissioner in impugned order. 4.5.2 Commissioner is correct in his conclusion that the goods were entered in the production records maintained by the respondents only after quality inspection and clearance. During the period of demand it was for the respondent assessee to determine at which stage the he enters the finished goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue, that production in RG-1 register do not tally with private records. Hence the issue on this account is answered in favour of the respondents. 4.7.2 We do not find any reason to differ with the findings recorded by the Commissioner. It may also be pointed out that admissibility of CENVAT Credit is linked to the fact of receipt of duty paid inputs within the manufactory under the cover of duty paying document (viz invoice). In the present case the demand for denial of Cenvat Credit is sought to be made on the basis of consumption, which is contrary to the scheme of Cenvat Credit Rules. Once there is no dispute about the actual receipt of duty paid inputs under the cover of duty paying documents, the Cenvat Credit cannot be denie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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