2020 (3) TMI 1416 - HC - Central Excise

CENVAT Credit - inputs - according to the revenue, the final product was not manufactured - according to the assessee, the process resulted in a manufacture - HELD THAT - There are no reason to entertain this appeal as no case of perversity is made out. Appeal dismissed.

Summary

The Calcutta High Court dismissed the appeal (CEXA No. 54 of 2019) and connected stay application (G.A. No. 2116 of 2019) as pure questions of fact were involved. The revenue claimed the final product was not manufactured, while the assessee argued that the process resulted in manufacture. The tribunal found in favor of the assessee, and no case of perversity was made out.