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2016 (7) TMI 1065 - AT - Central ExcisePrinciple of res-judicata - lapsing of credit lying unutilized on 16/3/1995 with a manufacturer of tractors falling under Heading No. 87.01 or Motor Vehicles falling under Heading 87.02 and 87.04 or chassis of such tractors or such motor vehicles under Heading 87.06 - Held that:- Apex court in the Eicher Motors case [1999 (1) TMI 34 - SUPREME COURT OF INDIA] had neither dealt with the compound levy scheme formulated under Section 3A nor has it been held that the Rules or Notifications framed under Section 3A were ultravires. The above discussions bring us to the conclusion that the principle of res-judicata cannot be used to apply the Eicher Motors case to the present facts. A straight forward reading of the Notifications 33/1997 and 34/1997-CE (NT) both dated 01/8/1997 and application of the same would result in the Cenvat credit available in the capital goods account of the respondent on 31/7/1997 to lapse. We also note this Tribunal is a creation of the statute and its mandate is to decide disputes arising in the implementation of the statute within its preview. This Tribunal cannot arrogate to itself any of the extra ordinary powers bestowed upon the Hon'ble High Courts and the Supreme Court by the constitution. Consequently we cannot apply the findings of the Apex court in the Eicher case to the present case under the principle of res-judicata. - Decided in favor of revenue.
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