2007 (2) TMI 397

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..... the Revenue submitted that in the earlier occasion, appeal was dismissed on the question of monetary limit, inspite of merit was argued. Such dismissal was un-called for in view of categorical finding of the ld. Adjudicating authority which reads as under : "I find no merits in assessee's claim inasmuch as following short comings were observed : (1)     That H.R. Coils do not .....

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..... he instant case as identity of the goods imperative for pollution control system was established in those cited cases and in this instant case no such identity could be found available." 2. He further submitted that to claim Cenvat credit, the goods in question should have been agent and should have been ingredient connecting with pollution control equipment, when that was not established by .....

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..... under heading capital goods". To support, that authority also relied on certain Tribunal judgments by holding H.R. Coils used in fabrication of pollution control equipment, for which Cenvat credit cannot be denied. 6. When the first appellate order was well reasoned and self speaking, entertaining Revenue's application for modification of our earlier order passed on 5-6-06 would be mis-carr .....

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