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TMI Blog1998 (2) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... ents. [Order per : G.A. Brahma Deva, Member (J)]. This stay application is filed by the applicants for the waiver of pre-deposit of duty amounting to Rs. 2,70,33,595.00 and stay of the recovery proceedings. 2. Heard Shri V. Sridharan, ld. Counsel for the applicants. Department was represented by Shri P.K. Jain ld. SDR. 3. The issue relates to Modvat credit. Modvat credit on fuel tanks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndor on intermediate product. He submitted that the issues involved in this case have already been considered by the Tribunal for the earlier period as per Order No. A/746-750/95-NB and A/772/95-NB, dated 15-9-1995. He submitted that it was clearly held therein that fuel tanks and struts are intermediate products as far as the appellants are concerned and provisions of Rule 57F(1)(ii) are not appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... procedural matter and no loss of revenue is involved in this case. Furthermore, the issues involved in this case have already been considered by the Tribunal in detail in the order referred to above in the very party s case. Collector is not competent to express view different than the view expressed by the Tribunal. If the department was aggrieved by the order passed by the Tribunal it was open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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