Chhattisgarh HC rejects appeal on Cenvat credit claim, upholds CESTAT decision; no substantial legal question u/s 35G.

The Chhattisgarh HC dismissed the appeal by the Commissioner of Central Excise, Customs and Service Tax, Raipur, challenging the CESTAT's decision to grant Cenvat credit based on photocopies of documents. The court held that there was no substantial question of law under Section 35G of the Central Excise Act, 1944, justifying its intervention. The appeal was dismissed "in limine," meaning it was rejected at the preliminary stage without a full hearing.

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The Chhattisgarh High Court, in the case cited as 2017 (4) TMI 1654, addressed an appeal by the Commissioner of Central Excise, Customs, and Service Tax, Raipur, challenging the CESTAT's decision to grant Cenvat credit based on photocopies of documents. The Department argued that the adjudicating authority had improperly relied on these photocopies. However, the Tribunal, after reviewing the evidence and hearing arguments from both sides, upheld the decision, noting a report from the Range Superintendent, Raipur, which confirmed the authenticity of the photocopies. The High Court found no "substantial question of law" under Section 35G of the Central Excise Act, 1944, and dismissed the appeal "in limine," meaning without further hearing.

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