9911796707
TMI Blog2024 (7) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... T:- Tribunal has noted the facts that It is an undisputed fact that the appellant procured duty paid machineries, parts and accessories of Continuous Automatic Coil to Coil Colour Coating Line and Briqueting Hydraulic Press and carried out the processing jobs thereon as set out in the impugned order, which included assembly to produce the aforesaid final products which were exported upon payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on record - no substantial question of law arises from the impugned order of the Tribunal - Appeal dismissed. - THE HON BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON BLE JUSTICE RAJARSHI BHARADWAJ Mr. K. K. Maiti , Adv....for the appellant Dr. Samit Chakraborty , Adv. Mr. Bhaskar Sengupta , Adv....for the respondent ORDER 1. Heard Sri Maiti, learned standing counsel for the appellant and Sri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accessories of Continuous Automatic Coil to Coil Colour Coating Line and Briqueting Hydraulic Press and carried out the processing jobs thereon as set out in the impugned order, which included assembly to produce the aforesaid final products which were exported upon payment of duty under claim of rebate. It is also seen from the records that the input machines, parts and accessories were goods cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowance of Cenvat credit of Rs.1,76,17,647/- and the duty demand of Rs.61,94,772/- confirmed by the impugned order against the appellant are therefore unsustainable. 4. We are of the view that the findings recorded by the tribunal are findings of fact based on consideration of relevant evidences on record and law settled by the Hon ble Supreme Court. Thus, no substantial question of law arises fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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