TMI Blog2015 (1) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1944 seeking reference of the following questions said to be arising from the orders dated 21-5-2002 in Appeal No. E/112/2002 on the file of CEGAT, Bangalore. 1. Is final order of CEGAT legally correct in holding that Rule 57S(2)(b) applies when the capital goods are removed after being used in the factory and in the instant case there is no such removal , in view of the fact that a factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 57S(2)(b) of Central Excise Rules, 1944, is not applicable inasmuch as there is no removal of goods from the factory. This finding was not challenged by the department before the Tribunal. 3. In that view of the matter, questions now sought to be raised as to whether under Rule 57S(2)(b) of Central Excise Rules, 1944 applies when capital goods are removed after being used in the factory; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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