https://www.taxtmi.com/caselaws?id=115752 Modvat credit on M.S. billets and M.S. rounds was denied because the authorities recorded a concurrent finding that the factory had no facility to manufacture components or spare parts from those inputs. That finding was treated as factual, and no cogent reason was shown to disturb it. The appellate forum therefore declined to interfere with the concurrent factual conclusion and sustained the Revenue's stand, resulting in dismissal of the appeal. en-us Tue, 12 Oct 2004 00:00:00 +0530 Fri, 01 Jun 2012 16:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115752 Modvat credit on M.S. billets and M.S. rounds was denied because the authorities recorded a concurrent finding that the factory had no facility to manufacture components or spare parts from those inputs. That finding was treated as factual, and no cogent reason was shown to disturb it. The appellate forum therefore declined to interfere with the concurrent factual conclusion and sustained the Revenue's stand, resulting in dismissal of the appeal. Case-Laws Central Excise Tue, 12 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115752