https://www.taxtmi.com/caselaws?id=342203 No substantial question of law arises where the appeal only seeks reappreciation of factual findings and those findings are not shown to be perverse. The Tribunal's conclusion that invoices were accounted for without receipt of corresponding inputs was supported by investigation material and could not be disturbed. A vague plea of denial of cross-examination, unsupported by any specific request to summon identified witnesses, did not vitiate the demand. Cenvat credit is available only when duty-paid inputs are actually received in the factory and used in manufacture, so credit taken on invoices without actual receipt was rightly denied and the demand sustained. en-us Mon, 17 Apr 2017 00:00:00 +0530 Thu, 28 Dec 2017 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342203 No substantial question of law arises where the appeal only seeks reappreciation of factual findings and those findings are not shown to be perverse. The Tribunal's conclusion that invoices were accounted for without receipt of corresponding inputs was supported by investigation material and could not be disturbed. A vague plea of denial of cross-examination, unsupported by any specific request to summon identified witnesses, did not vitiate the demand. Cenvat credit is available only when duty-paid inputs are actually received in the factory and used in manufacture, so credit taken on invoices without actual receipt was rightly denied and the demand sustained. Case-Laws Central Excise Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342203