2002 (5) TMI 682

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....sp;  Steam separator (4)     Mobile oil and grease (5)     Wire rolls (6)     Computer hardware. 2. In respect of the items mentioned at Sr. Nos. 1, 2, 4 and 6 the Commissioner (Appeals) followed the ratio of his own earlier Order-in-Appeal Nos. 18-22/CE/CHD/99, dated 8-1-99 and allowed Modvat credit of the duty paid on the said items. Regarding the remaining items, he found that the same were essential parts of the machinery used for the manufacture of paper in the assessee's factory, and, accordingly, allowed Modvat credit of the duty paid on those goods. 3. Heard both sides. Ld. JDR, Shri S.C. Pushkarna reiterates the grounds of the appeal. He submi....

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.... DR, ld. Counsel for the respondents submits that, insofar as the items mentioned at Sr. Nos. 1, 2, 4 and 6 are concerned, the appellant has lost ground with the passing of Final Order No. A/435-39/2000-NB(DB), dated 17-5-2000 by this Tribunal in Appeal Nos. E/2124-2128/99-NB. Counsel submits that, insofar as the four items were concerned, the lower appellate authority was simply following its earlier decision contained in Order-in-Appeal Nos. 18-22/99, dated 8-1-99. The Revenue's appeal against the said decision stands dismissed as per Final Order dated 17-5-2000 ibid whereby the order-in-appeal dated 8-1-99 passed by the Commissioner (Appeals) stands affirmed by this Tribunal. Ld. Counsel, therefore, submits that the impugned order of the....