TMI Blog2017 (1) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... to file any appeal before the CESTAT, below the monetary limit of ₹ 10,00,000/- and before the High Courts, below the monetary limit of ₹ 15,00,000/- and before the Supreme Court, below the monetary limit of ₹ 25,00,000/- and despite that instructions, the above appeals have been filed - appeal dismissed - decided against Revenue. - C.M.A.(MD)Nos.604, 906 and 1524 of 2006 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Rule, 1944? 2. The learned Standing Counsel appearing for the appellant/Revenue wouldl vehemently contend that an item can be treated as Capital Goods under Cenvat Credit Rules only if it satisfies that the goods fell under one of the specified Chapters or Headings of the Tariff or it is a spare part, component or accessory or that it falls under one of the specified items and overlooki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat admittedly the value of appeals in these cases are lesser than the amount prescribed as per the above said instruction. It is further submitted by the learned Counsel for the appellant that the appeals raising the similar substantial question of law filed by the respective of Commissioner of Central Excise came to be dismissed in the following decisions of this Court in Commission Ltd., report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 25,00,000/- and despite that instructions, the above appeals have been filed. Even otherwise, in the light of the above stated four decisions rendered by this Court as well as two decisions of the Honourable Supreme Court, this Court is of the view that the present appeals lack merits and substance and therefore, the substantial question of law raised in these appeals are answered in negat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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