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TMI Blog2011 (5) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice, no merit in the appeal as the appeal does not raise substantial questions of law. Accordingly, the appeal is dismissed - 161 of 2004 - - - Dated:- 13-5-2011 - Ferdino Inacio Rebello, C.J. and Prakash Krishna, J. REPRESENTED BY : S/Shri S.P. Kesarwani, A.K. Nigam, A.K. Rai and K.C. Sinha, Counsels, for the Petitioner. S/Shri B. Agarwal and Piyush Agarwal, for the Respondent. [Order]. Revenue is in appeal against the common order dated 28-10-2003 [2004 (164) E.L.T. 261 (Tribunal)]. In the present case, the appeal is restricted to M/s. Samsung India Electronics Ltd. The two of the appellants before the Tribunal were M/s. Samtel Colour Ltd. and M/s. JCT Electronics Ltd. 2. The entire controversy involved in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7F(4) register and after reversal of the credit amount. The Tribunal noted that mere lapse on their part in not mentioning the identification marks Sl. No. of the CPTs in those challans, itself did not lead to the conclusion that no CPTs were actually sent by them for repair to appellant nos. 2 and 3 especially when it had not been alleged in the show cause notice. The contention on behalf of the other two appellant nos. 2 and 3 in the appeal was accepted that they had not supplied new CPTs in place of defective CPTs. After considering the other things, the appeal preferred by all the three appellants was allowed by the common order dated 28-10-2003. 6. The Commissioner aggrieved by the order of the Tribunal preferred an appeal against M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n appeal as noted in the order dated 12-9-2007 of this Court and that appeal has been dismissed. Thus, insofar as the manufactures of CRTs are concerned the finding in that regard is and has been affirmed that they had not sent new CPTs but repaired ones. 9. Once that has been the case insofar as the issue is concerned, as the respondent herein was using the CPTs only as input, must also stand concluded. Insofar as the other issue in the matter of M/s. Samtel Colour Ltd. of disallowing of Modvat Credit of Rs. 48,308/- is concerned, was in respect of the inputs not received in times, the amount of Rs. 48,308/- was disallowed and already had been paid by the respondent herein. That is why we find that that ground was not urged before the le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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