JUDGEMENT
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(1.)All these appeals [item Nos. 40 to 50] have been preferred by the revenue against a common judgment and order of the learned Tribunal dated 27th March, 2008. The learned Tribunal in its, turn by this judgment and/or order disposed of a number of matters [29 appeals]
(2.)The entire judgment of the learned Tribunal was not substantially assailed before us. By our order dated 28th January, 2010, we admitted the appeal only on the following point:
Whether the learned Tribunal is justified in law in treating the electrodes as being inputs and allowing the credit on such electrodes in the facts and 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 input or a finished product. According to him, this judgment and order of the learned Tribunal is so to say perverse and without any basis whatsoever.
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