P.G. Chacko, Judicial Member - These appeals filed by the revenue are directed against the common order passed by the lower appellate authority in three appeals filed by the assessee. In three separate orders passed by the original authority, in adjudication of equal number of show-cause notices, six refund claims of the assessee, which were filed under rule 5 of the Cenvat Credit Rules, 2004 had come to be rejected. Aggrieved, the assessee preferred appeals to the Commissioner (Appeals) and the same were allowed by the appellate authority. Hence, the present appeals of the revenue.

2. The respondent was engaged, during the material period, in the manufacture of excisable goods namely "Pre-fabricated Steel Buildings" falling under Chapter 94 of the First Schedule to the Central Excise Tariff Act. They were also availing the benefit of Cenvat Credit on inputs under the relevant provisions of the Cenvat Credit Rules, 2004. During the period of dispute, which comprises six quarters specified in the Table given below, the respondent supplied their product viz., "Pre-fabricated Steel Buildings" to Nokia India (P.) Ltd., a unit in Nokia Telecom Special Economic Zone (‘SEZ’ for short)