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    <title>Cenvat Credit Denied: Store Records Fail to Show Steel Use, No Substantial Legal Questions in Appeal.</title>
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    <description>Cenvat Credit - The store ledgers and the store issue slips did not establish the use of structural steel items issued - the questions raised in these appeals are questions of fact, and thus no substantial questions of law arise for consideration by us in these appeals - against assessee. - HC</description>
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      <description>Cenvat Credit - The store ledgers and the store issue slips did not establish the use of structural steel items issued - the questions raised in these appeals are questions of fact, and thus no substantial questions of law arise for consideration by us in these appeals - against assessee. - HC</description>
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