The Argentine has returned from a six-month sabbatical to score four goals in two matches, including a hat-trick in Saturdayâ€™s 6-1 win at Norwich City, but Milner feels there is no point worrying about what could have been if he had been around for the entire campaign.
"It's pointless going there really because that's been and gone," said Milner.
"Carlos is playing for Manchester City and playing well. He got a great hat-trick and Sergio (Aguero) was fantastic.
"There were a number of great performances at the weekend so it's pointless thinking about what might have been.
"We're lucky to have a player like Carlos Tevez playing the way he is and hopefully we get a few more hat-tricks out of him between now and the end of the season."