2011 (6) TMI 559

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....ppellant. [Judgment per : Ramesh Ranganathan, J.]. - This appeal under Section 35G of the Central Excise Act, 1944 (the Act), is against the order of the Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Bangalore, in Appeal No. E/104/08, dated 23-4-2010 [2010 (256) E.L.T. 610 (Tri. - Bang.)], whereby the appeal preferred by the appellant-assessee was dismissed. 2. The appell....

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....be treated as an input for any purpose whatsoever. Since the period in question was from 1-11-2004 to 21-10-2005 the CESTAT held that the appellant was neither entitled to credit nor for refund. The appeal preferred by the appellant-assessee was rejected. 4. Sri Raghavan Rambhadran, learned Counsel for the appellant, would submit that, while the appellant may not be entitled to claim credi....

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....nder Section 35G(1) of the Act. We have perused the grounds of appeal and we find that the contention now urged before us was not even raised before the CESTAT. Under Section 35G(6) of the Act it is only on a question being raised before the CESTAT and, thereafter, if the CESTAT does not determine the said issue or wrongly determines the said issue by reason of a decision of such question of law a....