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2019 (11) TMI 1579 - AT - Central ExciseCENVAT Credit - nylon ropes - capital goods - period of dispute in the present appeals is from 1st July, 2014 to 31st October, 2015 - principles of natural justice - HELD THAT:- For the period from 2008 to 2014, the First Appellate Authority had decided the very same issue, as in the present case, in favour of the Appellant. The orders passed by the First Appellate Authority were not challenged before this Tribunal and therefore, it seems that the Department had accepted such orders. Therefore, the impugned order passed by the First Appellate Authority in the present case is hit by the Doctrine of Res Judicata. The First Appellate Authority ought to have followed the previous orders, as the issue was identical and even otherwise, there is no reason cited by the First Appellate Authority for not following the earlier orders. The Appellant has furnished a certificate from the Chartered Engineer which certifies that nylon ropes are threaded through grooves located on the anterior portion of the dryer cylinders in the paper machine. It further states that nylon ropes are used to move the paper tail from the Press section to the Pope Reel section of the paper machine. Therefore, it is found that without the use of such nylon ropes, the paper tail cannot travel through the paper machine in the desired manner - The Appellant has also drawn my attention to relevant pictures to establish that nylon ropes are a vital component of the paper machine. Further, it is found that the Department has not furnished any inspection report or report of any other kind to substantiate their claim in respect of the operation of the paper machine. Appeal allowed - decided in favor of appellant.
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