https://www.taxtmi.com/caselaws?id=3929 Modvat credit and duty relief were examined in relation to SS sheets treated as scrap after receipt from the supplier, and to a shortage of inputs on which credit had been availed. The High Court treated the Tribunal's conclusions on both matters as pure findings of fact supported by evidence: the scrap finding was uncontradicted, and the input-shortage finding was based on records and statements showing no intent to evade duty. As no substantial question of law arose under Section 35G of the Central Excise Act, 1944, the factual findings were not open to interference in second appeal. en-us Fri, 16 Nov 2007 00:00:00 +0530 Mon, 12 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3929 Modvat credit and duty relief were examined in relation to SS sheets treated as scrap after receipt from the supplier, and to a shortage of inputs on which credit had been availed. The High Court treated the Tribunal's conclusions on both matters as pure findings of fact supported by evidence: the scrap finding was uncontradicted, and the input-shortage finding was based on records and statements showing no intent to evade duty. As no substantial question of law arose under Section 35G of the Central Excise Act, 1944, the factual findings were not open to interference in second appeal. Case-Laws Central Excise Fri, 16 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3929