TMI Blog2015 (9) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- Question formulated, in fact does not arise at all in the present appeal, since appellant did not press it before the Tribunal and it has been decided accordingly by the Tribunal against it. Even otherwise, in view of this Court’s judgment in M/s. Upper Ganges Sugar & Industries Ltd. v. Commissioner Customs & Central Excise (2015 (5) TMI 569 - ALLAHABAD HIGH COURT), the question has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before Tribunal and hence it was not accorded. It is evident from what has been observed by Tribunal on paragraph No. 2 of impugned order dated 6-6-2005, which reads as under : 2. The claim for the Modvat credit on the welding electrodes has not been pressed, in view of the law laid down in J.P. Rewa v. C.C.E., 2003 (57) R.L.T. 739 wherein it has been ruled that Modvat credit on such goods is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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