https://www.taxtmi.com/caselaws?id=98585 Revenue could not assail Modvat credit on the new ground that cables were ineligible capital goods, because the dispute before the lower authorities was limited to whether a fresh declaration was required after 23-7-1996. The appellate authority had allowed credit on the footing that a declaration once filed need not be repeated. Since eligibility of wires and cables as capital goods was not the subject matter of the orders under challenge, that question could not be introduced for the first time in appeal. The Revenue's objection therefore failed and the appeal was rejected. en-us Thu, 26 Jul 2001 00:00:00 +0530 Sat, 21 Jan 2012 12:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98585 Revenue could not assail Modvat credit on the new ground that cables were ineligible capital goods, because the dispute before the lower authorities was limited to whether a fresh declaration was required after 23-7-1996. The appellate authority had allowed credit on the footing that a declaration once filed need not be repeated. Since eligibility of wires and cables as capital goods was not the subject matter of the orders under challenge, that question could not be introduced for the first time in appeal. The Revenue's objection therefore failed and the appeal was rejected. Case-Laws Central Excise Thu, 26 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98585