2007 (2) TMI 397

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....ndent. [Order]. -  Ld. DR for the Revenue submitted that in the earlier occasion, appeal was dismissed on the question of monetary limit, inspite of merit was argued. Such dismissal was un-called for in view of categorical finding of the ld. Adjudicating authority which reads as under : "I find no merits in assessee's claim inasmuch as following short comings were observed : (1)&n....

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....y the assessee does not seem to have relevancy in the instant case as identity of the goods imperative for pollution control system was established in those cited cases and in this instant case no such identity could be found available." 2. He further submitted that to claim Cenvat credit, the goods in question should have been agent and should have been ingredient connecting with pollutio....