https://www.taxtmi.com/caselaws?id=204895 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. en-us Fri, 29 Jul 2011 00:00:00 +0530 Tue, 26 Feb 2013 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204895 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. Case-Laws Central Excise Fri, 29 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204895