2014 (9) TMI 451

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..... esh Singh Chauhan ORDER The appeal by the revenue arises from an order of the Customs, Excise and Services Tax Appellate Tribunal1 dated 6 February 2014. The revenue has formulated the following question of law: "Whether allowing of Modvat Credit by the Customs, Excise & Service Tax Appellate Tribunal on inputs which were used in repairing of old transformers and which did not suffer any Centra .....

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..... the Tribunal. That apart, the Tribunal noted that in the grounds of appeal, the findings of the Commissioner (Appeals) have not been displaced. We have extracted in the earlier part of this judgment the question of law as framed by the revenue. Even in the present appeal, the revenue has not framed a proper question of law, since the only issue which arose was in regard to the applicability of the .....

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