2002 (7) TMI 107

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.... (Oral)]. - This order will dispose of two Central Excise cases 41 and 108 of 2001 in which the question of law sought to be raised by the Department is the same. Both these cases pertain to M/s. J.C.T. Limited, Synthetics Fibre Division, Hoshiarpur. 2. The assessee is engaged in the manufacture of polyester/nylon filament yarn, textured/non-textured yarn falling under sub-headings 5402 a....

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....s' used in the air-conditioners to remove the fungus and unwanted deposits in air-conditioners used to maintain the temperature in the filament yarn plant of the assessee? This issue was decided in favour of the assessee and against the Department and while doing so the Tribunal relied upon its earlier decision in the case of Commissioner of Central Excise, Jaipur v. M/s. J.K. Synthetics Ltd., 199....

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....t did not seek reference in the case of M/s. J.K. Synthetics's case (supra) and has allowed the Tribunal to follow its earlier decision in a large number of cases, it is obvious that the Department has accepted that view and having done so it cannot seek a reference in the present case. Be that as it may, the provisions of sub-rule (4) of Rule 57A of the Rules is so clear that the argument now sou....

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....led for. 4. In Central Excise case 41 of 2001 another issue is sought to be raised namely whether triplicate copy of the bill of entry endorsed by the importer in favour of the assessee is an admissible document to avail Modvat credit ? Apart from the fact that the Tribunal has been holding such documents to be valid duty paying documents and the Department has not challenged those, the l....