TaxTMI 
TaxTMI 
2007 (6) TMI 90
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..../2006 dated 20-3-2006 and 21-3-2006. 2. Appeal No. E/1944/06 is filed by the Revenue against the Order-in- Appeal seeking to set aside the order and remand the matter back on the ground that the Commissioner (Appeals) had not indicated the amount of the duty and the penalties to be imposed. Appeal No. E/2073/06 is filed by the assessee/appellant against the very same order-in-appeal contesting de....
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....ot eligible for availing Modvat credit. The adjudicating authority in the first round of litigation held against the assessee, which was reversed by the id. Commissioner (Appeals) on an appeal by the assessee. Revenue aggrieved by such order-in-appeal came before in Tribunal and Tribunal set aside the order in Commissioner (Appeals) and remanded the matte; back to the adjudicating authority to re-....
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....ssioner of Central Excise as reported at [1997 (91) E.L.T. 144 (Tribunal)] and Commissioner of Central Excise, Rajkot v. Hindustan Lever Ltd. [2000 (121) E.L.T. 437 (Tribunal)], he relies upon these judgments for the proposition that the invoices of the items received by the appellants very clearly indicate the classification of items as falling under Chapter Heading No. 84.19 and 85.37 which are ....
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....ph 3 for use in their factory. It is also und that the classification of the above said products were the same as mentioned in the invoices. It is seen that ld. Commissioner (Appeals) for denying Modvat credit of the above said items has tried to rely upon Note 2 to Section XVI and come to the conclusion that the said items would be classifiable as parts of air conditioning plant. After coming to ....