2017 (5) TMI 1703 - HC - Central Excise

Maintainability of appeal - substantial question of law or not - Section 35G of the Central Excise Act, 1944 - CENVAT credit - HELD THAT - As is discernible from paragraphs 4 and 5 of the impugned order of the Tribunal, the Commissioner (Appeals) had granted CENVAT credit to the assessee on the basis of materials on record and entering findings and conclusions based on documents, records, photographs and Chartered Engineer s certificate. It is well within the jurisdiction and competence of that authority, namely, the Commissioner (Appeals) to decide on materials. There is no substantial question of law arising for decision in this appeal in terms of Section 35G of the Central Excise Act, 1944 - appeal dismissed.

Summary

The Chhattisgarh High Court dismissed an appeal under Section 35G of the Central Excise Act, 1944, as no substantial question of law was found. The appeal challenged a decision granting CENVAT credit to the assessee based on materials like documents, records, photographs, and a Chartered Engineer's certificate. The court upheld the findings of the Commissioner (Appeals) and the CESTAT.