2013 (4) TMI 708

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.... M/s. Associated Cement Company Limited, district Durg (the Assessee) claimed Modvat credit for certain items claiming it to be capital goods. 2. Subsequently, the Central Excise Department (the Department) issued notices on 9-3-1998, 23-4-1998, 1-5-1998, 27-5-1998 and 31-7-1998 requiring the Assessee to show-cause as to why the Modvat credit claimed by the Assessee in respect of total numbe....

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....her the learned Appellate Tribunal has erred in misinterpreting and misapplying the earlier decision of the Tribunal in the present case where the facts of the case are different? (ii) Whether the items, as specified in the memo of the appeal, were during the period from January 1998 to May 1998 defined as "Capital Goods" in terms of Rule 57Q and Rule 57R of the then Central Excise Rules, 19....