https://www.taxtmi.com/caselaws?id=199629 A challenge under Section 35G of the Central Excise Act, 1944 failed because the dispute over eligibility to CENVAT credit on classified goods turned on factual assessment of the items and their actual use. The High Court noted that the Revenue had not independently verified the nature of the goods or their ultimate utilisation, so the controversy was at most a mixed question of fact and law. As no independent substantial question of law arose from the Tribunal's findings, the appeal was not maintainable on that basis and the assessee retained the benefit of the order. en-us Tue, 11 Apr 2017 00:00:00 +0530 Thu, 26 Apr 2018 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199629 A challenge under Section 35G of the Central Excise Act, 1944 failed because the dispute over eligibility to CENVAT credit on classified goods turned on factual assessment of the items and their actual use. The High Court noted that the Revenue had not independently verified the nature of the goods or their ultimate utilisation, so the controversy was at most a mixed question of fact and law. As no independent substantial question of law arose from the Tribunal's findings, the appeal was not maintainable on that basis and the assessee retained the benefit of the order. Case-Laws Central Excise Tue, 11 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199629