https://www.taxtmi.com/caselaws?id=284251 Concurrent findings on entitlement to CENVAT credit, based on documents, records, photographs and a Chartered Engineer's certificate, were treated as factual determinations within the appellate authority's competence. As the Tribunal adopted those findings and no legal issue emerged from the appreciation of evidence, no substantial question of law arose under Section 35G of the Central Excise Act, 1944. The revenue's appeal was therefore not maintainable on that ground. en-us Thu, 04 May 2017 00:00:00 +0530 Fri, 08 Nov 2019 11:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284251 Concurrent findings on entitlement to CENVAT credit, based on documents, records, photographs and a Chartered Engineer's certificate, were treated as factual determinations within the appellate authority's competence. As the Tribunal adopted those findings and no legal issue emerged from the appreciation of evidence, no substantial question of law arose under Section 35G of the Central Excise Act, 1944. The revenue's appeal was therefore not maintainable on that ground. Case-Laws Central Excise Thu, 04 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284251