Cenvat credit for H.R. coils used in pollution control equipment stands where use and identity are established.

A reasoned appellate order allowing Cenvat credit on H.R. coils used in fabrication of pollution control equipment was treated as self-contained and not fit for modification absent legal infirmity. The appellate reasoning accepted that components, spares and accessories of pollution control equipment may qualify as capital goods for credit purposes even if they fall under different chapters, provided identity and use are established. On that basis, the request to reopen the earlier order was rejected and the existing credit determination was left undisturbed.

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Issues: Whether the Revenue's request to modify the earlier order deserved acceptance, and whether the existing appellate finding on entitlement to Cenvat credit for H.R. coils used in fabrication of pollution control equipment warranted interference.

Analysis: The earlier appellate order was found to be reasoned and self-contained. It had already recorded that H.R. coils used in fabrication of pollution control equipment were eligible for Cenvat credit, and that components, spares and accessories of such equipment falling under any chapter could qualify as capital goods for credit purposes. In these circumstances, reopening the matter through modification of the earlier order was held to be unwarranted.

Conclusion: The request for modification was rejected, and the earlier order was left undisturbed.

Final Conclusion: The proceeding was concluded against the Revenue, with no interference made in the existing appellate determination.

Ratio Decidendi: A reasoned and self-speaking appellate order should not be disturbed by a modification request absent any legal infirmity, and goods used in fabrication of pollution control equipment may qualify for Cenvat credit when their identity and use are established.

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