https://www.taxtmi.com/caselaws?id=48505 The controversy concerned whether the inputs were actually received in the assessee's factory and whether any substantial question of law arose under Section 35G. The Court held that the Tribunal's finding was based on evidence, including transport particulars and an official report showing that the vehicles named in the invoices were not goods transport vehicles capable of carrying the stated consignments. As the assessee failed to produce material to dislodge those factual findings, the matter turned entirely on appreciation of evidence and recorded facts. The Court therefore declined to re-appreciate the evidence and held that no substantial question of law arose. en-us Tue, 18 Aug 2009 00:00:00 +0530 Wed, 14 Jun 2017 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48505 The controversy concerned whether the inputs were actually received in the assessee's factory and whether any substantial question of law arose under Section 35G. The Court held that the Tribunal's finding was based on evidence, including transport particulars and an official report showing that the vehicles named in the invoices were not goods transport vehicles capable of carrying the stated consignments. As the assessee failed to produce material to dislodge those factual findings, the matter turned entirely on appreciation of evidence and recorded facts. The Court therefore declined to re-appreciate the evidence and held that no substantial question of law arose. Case-Laws Central Excise Tue, 18 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48505