TaxTMI 
TaxTMI 
2003 (3) TMI 201
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....the earlier stay orders were modified in view of the subsequent order of another Bench of the CEGAT on identical issues and after such modification, the appeals were allowed. Reliance has been placed on the following decisions : 1. 12 RLT 327 [ECE Industries v. CCE] Stay Order modified in view of subsequent order of another Bench of CEGAT, 2. 1996 (84) E.L.T. 444 (T) = 12 RLT 335 [E.I.D. Parry v. CCE] Stay order modified and Appeal itself allowed due to subsequent judgment in favour of the assessee. 3. 1995 (79) E.L.T. 273 [Eagles Sales Corporation v. Collector of Customs] Stay Order modified in view of the subsequent favourable case law. 4. 1995 (75) E.L.T. 470 [M.I. Metal S....
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.... paid on the granules. Such granules have been procured by the appellants from the various manufacture of primary granules and the credit has been availed by them after following the due procedure laid down under the Modvat Rule. 6. The proceedings were initiated against the appellants as a result of investigation vide which it was held that the various grades of granules procured by the appellants from their manufacturer have not been actually used by them in the manufacture of HDPE pipes inasmuch according to the specification contract entered with the Department of Telecommunication, only a particular grade of HDPE granules could be used for the manufacture of HDPE pipes. As such, the notices were issued proposing disallowance of Modvat credit. Such show cause notices culminated into the impugned orders passed by the authorities below. 7. After giving our careful consideration to the submissions made by both the sides, we find that the identical cases were heard by the Bench earlier in the case of Delta Plastic v. C.C.E., the Tribunal vide its Order Nos. A/2-3/Kol/03, dated 13-1-2003 held as under :- "3. We have considered the rival submissions and perused the records. ....
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....nd is hit by limitation and is time-barred. Moreover, all the transactions were genuine and not fictitious and Modvat credit has been taken on the quantity of inputs purchased by them and received in the factory. We, therefore, allow the appeals with consequential reliefs, if any, by setting aside the impugned order. Ordered accordingly." 8. The above order was subsequently followed by the Tribunal in the case of M/s. Brijmohan Sheokishan and others v. C.C.E., Kolkata, wherein the details submissions made by the appellants and the Revenue have been noted and after following the earlier order the impugned orders were set aside. 9. Shri S.K. Bagaria, ld. Advocate, submits that the Tribunal while deciding the earlier cases has taken into account the entire evidences on record and has considered the expert's opinion given in the shape of certificates and various letters. He specifically draws our attention to the letter of M/s. Reliance Industries Ltd. dated 8th October, 1999, wherein it has been clarified that on Relene-E-41003 is the resin recommended for producing the pipes for use in Department of Telecommunication. However, most of the customers prefer to use for blending, d....
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....he sides. We find that the issue is covered by the earlier order of the Tribunal. The order portion has been reproduced by us. Shri Roychowdhury, ld. Sr. Advocate appearing on behalf of the Revenue does not advance any new arguments so as to convince us to take a different view than taken earlier. He has referred to letter of M/s. Reliance Industries and submitted that the only few grades have been mentioned there, whereas the appellants have used a number of other grades also. We do not find force in the above submissions of the ld. Sr. Advocate inasmuch as it is clearly written in the said letter that the following grades are "normally" (emphasis provided) used. The list of grades given by Reliance Industries is not exhaustive. It is made clear from the above letter that the various grades can be blended in various proposition to produce the blend for the pipe conforming to the specification mentioned by the Department of Telecommunication. We also note that in the earlier order, the reliance was not placed not only on the above letter of M/s. Reliance Industries but the opinion given by the Central Institute of Plastics Engineering and Technology and the Gas Authority of India w....