TMI Blog2019 (11) TMI 1579X X X X Extracts X X X X X X X X Extracts X X X X ..... dicata. The First Appellate Authority ought to have followed the previous orders, as the issue was identical and even otherwise, there is no reason cited by the First Appellate Authority for not following the earlier orders. The Appellant has furnished a certificate from the Chartered Engineer which certifies that nylon ropes are threaded through grooves located on the anterior portion of the dryer cylinders in the paper machine. It further states that nylon ropes are used to move the paper tail from the Press section to the Pope Reel section of the paper machine. Therefore, it is found that without the use of such nylon ropes, the paper tail cannot travel through the paper machine in the desired manner - The Appellant has also drawn my ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. 2. The Appellant had availed Cenvat credit of ₹ 68,390/- for the period from 1st July, 2014 to 31st January, 2015 and of ₹ 23,310/- for the period from 1st February, 2015 to 31st October, 2015 in respect of nylon ropes and Flat Galvanised IR Strips. The Departmental officers were of the view that the nylon ropes and Flat Galvanised IR Stripson which the Appellant had availed Cenvat credit did not qualify as capital goods as per the said Rules. Accordingly, two Show Cause Notices were issued to the Appellant proposing reversal of the Cenvat credit, so availed irregularly, along with interest as per Rule 14 of the Cenvat Credit Rules read with Section 11A and Section 11AB/Section 11AA of the Central Excise Act, 1944. The N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department had accepted such orders. Therefore, the impugned order passed by the First Appellate Authority in the present case is hit by the Doctrine of Res Judicata. The First Appellate Authority ought to have followed the previous orders, as the issue was identical and even otherwise, I do not find any reason cited by the First Appellate Authority for not following the earlier orders. 7. Further, I find that the Appellant has furnished a certificate from the Chartered Engineer which certifies that nylon ropes are threaded through grooves located on the anterior portion of the dryer cylinders in the paper machine. It further states that nylon ropes are used to move the paper tail from the Press section to the Pope Reel section of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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