https://www.taxtmi.com/caselaws?id=284480 A Tribunal's well-supported finding that inputs were not physically received and that Cenvat credit was wrongly availed did not give rise to a substantial question of law. The court accepted the Tribunal's factual appreciation, found no perversity in the record, and held that such fact-based determinations do not justify interference in second appeal. The assessee's challenge therefore failed, and the Revenue's position sustaining the credit denial and related liabilities remained undisturbed. en-us Mon, 18 Dec 2017 00:00:00 +0530 Thu, 21 Nov 2019 09:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284480 A Tribunal's well-supported finding that inputs were not physically received and that Cenvat credit was wrongly availed did not give rise to a substantial question of law. The court accepted the Tribunal's factual appreciation, found no perversity in the record, and held that such fact-based determinations do not justify interference in second appeal. The assessee's challenge therefore failed, and the Revenue's position sustaining the credit denial and related liabilities remained undisturbed. Case-Laws Central Excise Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284480