2015 (2) TMI 1098

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..... number shall also continue to be shown in bracket for finding out details of case, whenever required by parties with reference to either of the two number. 2. This is an appeal under Section 35G of Central Excise Tax Act, 1944 (hereinafter referred to as "Act, 1944") at the instance of Assessee, i.e. M/s. Dwarikesh Sugar Industries Limited, Dwarikesh Nagar, Bundki, District Bijnor, which is .....

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..... Rule 57-Q of Central Excise Rules, 1944 (hereinafter referred to as "Rules, 1944"). The questions of law formulated by this Court while admitting this appeal by order dated 21-7-2010 reads as under : "Whether the appellant having claimed the benefit of Cenvat Credit on welding electrodes as capital goods under Rule 57Q which was allowed by the Assistant Commissioner relying upon the judgment of .....

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..... ppellant submitted reply, Deputy Commissioner, Central Excise, Moradabad by order dated 28-1-2005 rejected his claim and held that Cenvat Credit upon 'welding electrodes' as 'capital goods' was not admissible to appellant. The Assessee preferred appeal which was rejected by Commissioner (Appeals) by order dated 4-8-2005 and the appellant also failed before the Tribunal which rejected appellant's a .....

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