1. The present Petition has been filed under Section 34 of the
Arbitration and Conciliation Act, 19961, laying a limited challenge
to the Arbitral Award dated 30.06.20232, insofar as it pertains to the
issue of CENVAT/input tax credit.
2. Learned counsel appearing on behalf of the Petitioner submits
that the impugned Award is liable to be set aside as the learned
Majority Arbitral Tribunal has returned erroneous findings of fact. It is
contended that the documents furnished by the Respondent were
Act
Impugned Award
insufficient and did not enable the Petitioner to avail the input tax
credit.