2001 (5) TMI 277

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..... Shri R.M. Kandoi, Authorised Representative, for the Respondent. [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 wh....

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....the benefit. He also cited the case law given by the Tribunal in cases 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 disp....