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2022 (3) TMI 1319 - HC - Central ExciseMaintainability of appal - Monetary limit involved in the appeal - CENVAT Credit - supply of MS Platform at the site - credit can be availed or not as the component of the electronic weigh bridge (MS Platform) was not received in the petitioner's factory, but were sent directly to the customers' site for Erection and Commissioning - HELD THAT:- The demands for the respective periods, was beyond the monetary limit and technically there was no bar for the Authority to have filed appeals and to take up the matter before the higher adjudicating Authorities. In light of a finding of law and facts which is identical and has been a subject matter of earlier orders between the same assessee and the Department, it was not open for the second respondent to ignore such orders and pass an order contrary to the conclusion arrived at, as has been done in the order in original at Annexure - A. Hon'ble Apex Court in UNION OF INDIA VERSUS KAMLAKSHI FINANCE CORPORATION LTD. [1991 (9) TMI 72 - SUPREME COURT], has clarified, that once there is an order by the Superior Authority, the Authorities low down in the hierarchy which may be adjudicating Authorities, are to give effect to the orders of the Authorities higher to them in the hierarchy. It is further to be noted that the learned counsel for the Revenue Authority is not in a position to controvert the assertion of the petitioner that the question involved and decided in the orders at Annexures - B, C and D were identical in the facts and in law as was being considered in the proceedings leading to the passing of the Order-in-Original at Annexure-A. Normally, the Court would have remanded the matter back to the Authority for fresh consideration in light of observations made - However, in the present case, if the conclusion at Annexures - B, C and D are to be made applicable with respect to the period which was subject matter of proceedings culminating in the Order-in- Original, there could be nothing more that could be done by the second respondent except in accepting the conclusion as per the orders at Annexures - B, C and D. Thus, though the supply of MS platforms is directly to the customers' site, as the said component is used in the manufacture of the final product on which duty of excise is discharged, the petitioners are eligible for the credit on MS Platforms used for the manufacture of weigh bridges. Petition allowed.
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