Dismissing the appeal the Court held that the Tribunal being the final fact finding authority the finding recorded by the Tribunal with respect to the quality of material, i. e, iron ore purchased by the assessee had relevance. It was clear that the attempt made by the assessee to establish that the lower grade of material purchased by the assessee required more extraction or rescreening charges was not supported by any material evidence. The issue having been considered extensively by the Tribunal, there was no ground to interfere with the factual findings recorded by the Tribunal. (AY.2009-10)