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TMI Blog2010 (12) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... electrodes in the facts and circumstances of this case - The learned Tribunal while dealing with the appeal No. EDM-44-53/05 has observed that the Tribunal had earlier allowed the credit on such electrodes and the department had accepted the said order and this fact finding was not challenged before us as being perverse and in fact no ground has been made out - Accordingly, all these appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d circumstances of this case ?" 3. Mr. Hazra, learned counsel appears with Ms. Sampa Sircar, on behalf of the appellant, and submits that the learned Tribunal has not made any endeavour to look into the real issue in this matter. The inputs electrode is not an input at all, it is a finished product and an enquiry should have been made inviting the expert opinion whether the electrode is an i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t finding was not challenged before us as being perverse and in fact no ground has been made out. 5. In view of the aforesaid fact finding and in absence of any challenge on the ground of perversity, we are unable to accept the contention of the Revenue. 6. Accordingly, all these appeals are dismissed. 7. There will be no order as to costs. 8. All parties concerned are to act on a signed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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