Writ dismissed as wrong availment of cenvat credit and passing thereon doesn’t involve question of law

Visen Industries Limited Vs Commissioner of Central Excise (Bombay High Court) Bombay High Court held that modus operandi of wrong availment of cenvat credit and passing on the same to consumer are question of facts and the same is examined by two authorities. Thus, writ dismissed as such finding of facts doesn’t give raise to any question of law. Facts- The Appellant is engaged in the manufacture of polymer emulsions, which are used in paint, textiles and adhesive industries. For the product’s manufacture, the primary raw material, i.e., Vinyl Acetate Monomer, is imported by the Appel...