2001 (5) TMI 277

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..... ondent. [Order]. These four applications relate to four appeals filed by the Revenue, arising out of the same common order made by the Commissioner (Appeals). On hearing both sides, it appeared that the appeals themselves could be decided. This was so done. 2. The respondent assessees used Modvat facility. During 1995 while assessing the returns filed by them, the jurisdictional office .....

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..... ases where these very goods were the subject matter of the Appeal. He reversed the orders and allowed the appeals resulting in the present appeals being filed by the Revenue. 3. Shri R.M. Kandoi appearing for the assessees claimed that the capital goods had already earlier been installed in the factory and the presently disputed goods were merely spare parts or replacement parts therefor. I find .....

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..... gainst the Commissioner s orders is frivolous. 5. Given the definition of capital goods as it existed at the time when the credit was taken, in view of the citations made and in view of the averment that the goods were spares or replacement parts for the capital goods which were already admitted and allowed to be capital goods, the appeals do not survive and are dismissed. 6. The stay applicat .....

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