https://www.taxtmi.com/caselaws?id=201494 Concurrent findings that inputs were received and used in the manufacture of dutiable final products sustained the grant of Cenvat credit, because the assessee had proved receipt and use beyond doubt before the lower authorities. The High Court held that the appellant could not rely on additional material not produced earlier, and such material could not be introduced at the appellate stage. As the issue turned on a pure finding of fact and no material was shown to dislodge it, no substantial question of law arose under Section 35-G of the Central Excise Act, 1944. The challenge to denial of Cenvat credit therefore failed and the appeals were rejected. en-us Tue, 10 Nov 2009 00:00:00 +0530 Tue, 11 Jan 2011 19:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201494 Concurrent findings that inputs were received and used in the manufacture of dutiable final products sustained the grant of Cenvat credit, because the assessee had proved receipt and use beyond doubt before the lower authorities. The High Court held that the appellant could not rely on additional material not produced earlier, and such material could not be introduced at the appellate stage. As the issue turned on a pure finding of fact and no material was shown to dislodge it, no substantial question of law arose under Section 35-G of the Central Excise Act, 1944. The challenge to denial of Cenvat credit therefore failed and the appeals were rejected. Case-Laws Central Excise Tue, 10 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201494