Dismissal of Central Excise Act appeal on Modvat credit denial due to lack of substantial legal question The High Court of Punjab & Haryana at Chandigarh dismissed an appeal under Section 35G of the Central Excise Act, 1944. The appeal challenged a ...
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Dismissal of Central Excise Act appeal on Modvat credit denial due to lack of substantial legal question
The High Court of Punjab & Haryana at Chandigarh dismissed an appeal under Section 35G of the Central Excise Act, 1944. The appeal challenged a tribunal's order regarding the movement of capital goods between two units of the assessee, finding no disposal of goods warranting denial of Modvat credit. The court held that no substantial question of law arose as the matter involved factual findings, and the appeal was dismissed.
The High Court of Punjab & Haryana at Chandigarh dismissed an appeal under Section 35G of the Central Excise Act, 1944. The appeal challenged a tribunal's order regarding the movement of capital goods between two units of the assessee, finding no disposal of goods warranting denial of Modvat credit. The court held that no substantial question of law arose as the matter involved factual findings, and the appeal was dismissed. (Citation: 2007 (11) TMI 316)
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