2011 (4) TMI 414

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....e impugned orders passed by Commissioner(Appeals).   2. The respondents are required to reverse the CENVAT Credit availed by them on the capital goods which are cleared after having been put to use for some time by them.   3. Since both sides agree that the issue involved in both these appeals filed by the Revenue is common, the same are being disposed of by a common order.   4. ....

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..../1115-1116/WZB/AHD/2009, dt./21.5.09.   5. I have considered the submissions made by both sides. I find that the Board s circular cited by the Revenue has been considered by this Tribunal in the case of M/s Jolley Containers and Tribunal, taking note of the fact that the Commissioner(Appeals), whose orders were impugned had relied upon the several decisions of the Tribunal in that case, reje....