Cenvat credit turns on proven receipt and use of inputs; pure factual findings raised no substantial question of law.

Cenvat credit could not be denied because the assessee had proved receipt and use of the inputs in manufacture; that concurrent finding was one of fact. In the absence of material to dislodge it, the department could not introduce additional evidence at the appellate stage, and the factual finding could not be disturbed in appeal under the relevant provision. No substantial question of law arose for consideration, so the appeals were rejected.

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Issues: Whether Cenvat credit could be denied on the ground that the inputs were not proved to have been received in the manufacturing unit, and whether any substantial question of law arose for consideration.

Analysis: The common finding recorded by the Commissioner (Appeals) and affirmed by the Tribunal was that the assessee had proved beyond doubt that the inputs were received and used in the manufacture of the final product. That finding was one of fact. In the absence of any material before the Tribunal to dislodge it, the department could not be permitted to introduce additional evidence at the appellate stage. Such a pure finding of fact could not be disturbed in an appeal under the relevant appellate provision, and no substantial question of law arose.

Conclusion: The issue was decided against the appellant and the appeals were rejected.

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