https://www.taxtmi.com/caselaws?id=211263 An appeal under section 35-G of the Central Excise Act lies only on a substantial question of law, so the High Court will not disturb concurrent factual findings unless they are perverse or otherwise infirm. On the evidence, the authorities had found that the cost of glass bottles, crown corks and other packing materials formed part of the assessable value of aerated water, supporting Modvat credit. That determination was treated as a finding of fact, and no perversity was shown in the appraisal of the cost certificate and computation sheets. The revenue's challenge therefore failed because no substantial question of law arose. en-us Mon, 09 Jan 2012 00:00:00 +0530 Mon, 12 Mar 2012 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211263 An appeal under section 35-G of the Central Excise Act lies only on a substantial question of law, so the High Court will not disturb concurrent factual findings unless they are perverse or otherwise infirm. On the evidence, the authorities had found that the cost of glass bottles, crown corks and other packing materials formed part of the assessable value of aerated water, supporting Modvat credit. That determination was treated as a finding of fact, and no perversity was shown in the appraisal of the cost certificate and computation sheets. The revenue's challenge therefore failed because no substantial question of law arose. Case-Laws Central Excise Mon, 09 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211263