Mgn IN THE HIGH COURT OF JUDICATURE AT BOMBAY O O. C. J. CENTRAL EXCISE APLPEAL NO.27 OF 2009 The Commissioner, Central Excise...Appellant. Vs. M/s.Rathi Dye Chem Ltd. & Ors. ..Respondents Ms. S.I. Shah with Mr. J.B. Mishra, for the Appellant. Mr. Majoj Sanklecha i/b.S.P. Bharti for Respondents. CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 2nd July, 2009 P.C. 1. There are a concurrent finding of fact recorded that Ketonic Resin was used in manufacture by the Respondents. The learned Tribunal held that this finding has not been disputed by the Revenue before the Tribunal. The finding, therefore, that Ketonic Resin was used as an input is beyond challenge. 2. The second issue pertained to receipt of Ketonic Resin consignment in the factory. The learned Tribunal considered the findings recorded by the Commissioner (Appeals). Thereafter in an extensive discussion dealt with the Invoices No.3236 dated 16th January, 2004. In para.7 considered the statement of various parties. In para.8 the documentary evidence of the invoice wise suplies effected, payments received as also Kardex record and recorded a finding that the respondent company has received the inputs of Ketonic Resin in their factory which had been used. These are purely findings of fact. The learned Counsel for the Revenue has been unable to point out any perversity in the findings. 2. In our opinion this being purely findings of fact, the question of law as framed would not arise. Consequently, Appeal dismissed. (J.H. BHATIA,J.) (F.I. REBELLO,J.)