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2015 (1) TMI 758 - HC - Central ExciseAvailment of MODVAT Credit - removal of capital goods - invocation of Rule 57S(2)(b) of Central Excise Rules, 1944 - appellate authority, as a matter of fact found that there was no removal of the capital goods and further it has recorded a finding that the appellant-unit was doing job work though it had stopped manufacture of products by itself - Held that:- it is well settled that the question of law said to be arising from the orders of the Tribunal mean the questions which have been raised and argued before the Tribunal and not one which may be raised based on the material though not raised and argued before the Tribunal. Instances of what are the questions of law that are said to be arising from the orders of the Tribunal are lucidly elucidated in the judgment of the Supreme Court in the case of Scindia Steam Navigation Co. Ltd. v. Commissioner of Income-tax - [1961 (4) TMI 6 - SUPREME Court]. Applying the parameters as set out in the above judgment of the Supreme Court, we do not find any question of law, much less substantial question of law in the present case. - Decided against Revenue.
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