2007 (11) TMI 316 - HC - Central Excise

Appeal to High Court - Cenvat/Modvat credit - Held that - no substantial question of law would arise for determination of this Court because these are pure findings of facts - appeal dismissed being not maintainable.

Summary

The High Court of Punjab & Haryana at Chandigarh dismissed an appeal under Section 35G of the Central Excise Act, 1944. The appeal challenged a tribunal's order regarding the movement of capital goods between two units of the assessee, finding no disposal of goods warranting denial of Modvat credit. The court held that no substantial question of law arose as the matter involved factual findings, and the appeal was dismissed. (Citation: 2007 (11) TMI 316)