2009 (11) TMI 521

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..... that they had received the inputs in question and the same has been used by them in the manufacture of the final product – Held that: - Department wants to rely on certain material which was never produced before the Assessing Officer or Revenue Authorities upto the level of the Tribunal - Department cannot be permitted to place additional evidence on record - No question of law much less a substa .....

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..... n contravention to the erstwhile Rule 57G(3) of Central Excise Rules, 1944." 3. The question of law as framed presumes that the inputs used in the manufacture of the final product were not proved to have been received iii the manufacturing unit. In all the cases the Commissioner (Appeals) gave a specific finding that the assessee had proved beyond doubt that they had received the inputs in quest .....

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