9911796707
TMI Blog1999 (12) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... out of the Order-in-Appeal No. 3/99 (G) (D) C.E., dated 4-3-1999 passed by the Commi-ssioner (Appeals), Hyderabad, have been filed by the Revenue. As the issue involved in these appeals has already been decided by the Tribunal, therefore, the appeals themselves are taken up for disposal. 2. The Commissioner (Appeals) by the impugned order has disposed of the matter by following the ratio of his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. by Final Order Nos. 2955 to 2998/99, dated 24-11-1999. 3. Shri S. Kannan, learned DR reiterates the contention raised by the Revenue in the matter wherein it has been pleaded that the finding given by the C.C.E. (A) is arbitrary and not based on facts or on law. However, he submits that similar issue had come up before the C.C.E. (A) and appeals filed by the Revenue against the same in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these capital goods have paid duty on or after 1-3-1994, Modvat credit could be allowed in terms of Rule 57Q. In these appeals, the facts and issues in dispute are exactly the same. As against this, a perusal of the grounds of appeal of the Revenue would show that no decisions of the Tribunal contrary to these decisions are cited. The Revenue has also not in their appeals distinguished the afores ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ems on merits, then we find that such an exercise was not necessary, as this issue was not raised either before the original authority or before the learned Commissioner (Appeals). Nowhere during the proceedings before the lower authorities was it agitated that the items concerned did not qualify as spare parts or components or accessories of capital goods as per Rule 57Q. The only dispute was in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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