2005 (6) TMI 130

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....se of the above captioned two appeals directed against the common order-in-appeal. Appeal No. E/3231/03-NB(S) has been filed by the assessee vide which he has challenged the correctness of the part of the impugned order disallowing the Modvat credit on the M.S. Plates, while in the second appeal No. E/3180/03-NB(S), the Revenue has disputed the correctness of the impugned order allowing the credit....

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....s in an identical case had been allowed by the Tribunal and also Global Sugar Ltd. v. CCE, Kanpur, 2000 (119) E.L.T. 611, wherein also on these goods, the credit has been held to be admissible. The Tribunal's judgment in the case of Global Sugar Ltd. v. CCE, Kanpur, supra, even stands upheld by the Apex Court while dismissing the appeal of the Revenue against that order [2001 (132) E.L.T. 3 (S.C.)....

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....e credit keeping in view its use in the factory. Moreover, on the boiling structure, the credit was allowed to the assessee by the adjudicating authority and that order was not even questioned by the Revenue in appeal before the Commissioner (Appeals) and the same has become final. When on that structure, the credit had been allowed and accepted by the Revenue, the Revenue has no legal ground to d....