2007 (3) TMI 198

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..... s of fact which has not been shown to be perverse or based on no material, no question of law arises for consideration in this appeal - Accordingly, the appeal is dismissed. - 13 of 2007 - - - Dated:- 26-3-2007 - Rajesh Balia and Satya Prakash Pathak, JJ. [Order]-1. Heard learned counsel for the appellant. 2. The following substantial question of law has been suggested by the appellan .....

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..... r (Appeals), Central Excise as well as Tribunal both have found that there is nothing on record to show that the capital goods of which waste scrap was removed by the assessee were those in respect of which the respondent has claimed modvat credit of duties paid in respect of the said capital goods. Where the capital goods in respect of which the duties have been paid are not the one subjected to .....

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