JUDGMENT Bharati Sapru, J. -- Heard Shri B.K. Pandey, learned counsel for the revisionist and Shri Piyush Agarwal, learned counsel for the assessee. 2. This revision has been filed by the State for the assessment year 2010-11 against the order dated 14.8.2015 passed by the tribunal. 3. The question of law referred to is as under: "(i) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified in accepting the books of the dealer as well as in accepting the account books of the dealer as well as in accepting the discloses turnover and tax as disclosed by the dealer (ii) Whether on the facts and in the circumstances of the case Commercial Tax Tribunal was legally justified in granting the benefit of input tax credit although L.P.G. Gas was not used directly in manufacturing of goods?" 4. The Tribunal has taken into consideration the fact that the raw material is taken from one place to another in the plant through a convenor belt and therefore, it has considered the same as a part of the machinery itself and also has considered the fact that in order to run this machinery, L.P.G. fuel is utilized. It has, therefore, given the benefit of input tax credit on the use. 5. In view of the findings recorded by the Tribunal, the question of law is answered in favour of the assessee and against the department. 6. The revision is dismissed as above. No costs.