2017 (4) TMI 1315

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..... of the various items and their ultimate usage in order to ascertain the Assessee's eligibility to CENVAT credit on such items. The said issue is essentially a finding of fact or may be a mixed question of facts and law. Idoes not give rise to any question of law, much less any substantial question of law for decision in an appeal under Section 35G of the Central Excise Act, 1944, therefore, th .....

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..... ase basis depending upon the facts. In the case in hand, the learned Tribunal noted the pointed issue relatable to the facts and held that there was no attempt by the Revenue to independently verify the nature of the various items and their ultimate usage in order to ascertain the Assessee's eligibility to CENVAT credit on such items. The said issue is essentially a finding of fact or may be a .....

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