1. These three appeals are being disposed off by this common order as they all have been admitted on an identical question of law arising out of common order passed in three different proceedings in the matter of levy of excise duty along with interest and penalty, denying benefit of cenvat credit to the appellants in respect of three different assessment periods.

2. Appellant-SAIL-BSP, a Government of India Enterprises engaged in manufacturing of iron & steel products, availed credit of the duty paid on input and capital goods used for manufacture of final product. The Revenue, however, initiated recovery proceedings by issuing demand under show-cause notice against the appellant which eventually led to passing of original orders by the jurisdictional Commissioner. Three different appeals were, therefore, filed by the appellant. However, as clearance from the Committee on Disputes (in short COD) as required during the relevant time in terms of guidelines issued by the Supreme Court on 11.10.1991 in the case of Oil & Natural Gas Commission Vs. Collector of Central Excise, 1992 (61) ELT 3 (SC), was not obtained, the appeals were dismissed by the Customs, Excise & Service Tax A