2017 (4) TMI 1315 - HC - Central Excise

Appeal challenging CESTAT decision on CENVAT credit classification dismissed under Section 35G

The High Court of Chhattisgarh dismissed the appeal under Section 35G of the Central Excise Act, 1944, challenging the decision of the CESTAT regarding ... Classification of goods - CENVAT credit - Held that: - the learned Tribunal noted the pointed issue relatable to the facts and held that there was no attempt by the Revenue to independently verify the nature of the various items and their ultimate usage in order to ascertain the Assessee's eligibility to CENVAT credit on such items. The said issue is essentially a finding of fact or may be a mixed question of facts and law. Idoes not give rise to any question of law, much less any substantial question of law for decision in an appeal under Section 35G of the Central Excise Act, 1944, therefore, the appeal fails - appeal dismissed - decided against Revenue. The High Court of Chhattisgarh dismissed the appeal under Section 35G of the Central Excise Act, 1944, challenging the decision of the CESTAT regarding the classification of goods for CENVAT credit. The Tribunal found that the Revenue did not independently verify the nature of items for eligibility of credit, leading to the appeal's dismissal as it did not raise any substantial question of law.