2001 (12) TMI 611

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....goods which were claimed to be modvatable capital goods by the assessee :- (a)     Rs. 7,860/- being the capital goods credit taken on two items viz. Nozzle Cutozen and Acty. Regulator, which were received in the appallant's factory prior to 23-7-96. (b)     Rs. 2,52,827/-, being the capital goods credit taken on certain items which were used in the assessee's limestone crusher at their mines. (c)      Rs. 1,13,088/- being the capital goods credit taken on certain items which were received in the assessee's factory between 23-7-96 and 31-8-96. Hence the present appeal. 3. Ld. Advocate, Shri Nand Kishore for the appellants does not press the case relating to....

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....y of the goods mentioned in Annexures C and D to the show cause notice, which are the goods to which the Modvat credits mentioned at (b) & (c) above pertain. He, therefore, prays for remand of the matter to the lower appellate authority. 4. Ld. SDR, Shri A.S. Bedi submits that the impugned order cannot be held to be non-speaking on the issues relating to the Modvat credits taken on the goods mentioned at Annexures C & D to the show cause notice inasmuch as those issues were undisputedly examined by the same authority in the Orders-in-Appeal passed by it in the present appellant's own case and the appellants are aware of the same. Ld. SDR, therefore, opposes the prayer for remand. Ld. DR has then made submissions on the merits of the....