Per B.S.V. Murthy : These appeals have been filed by the appellants against three orders of the Commissioner (Appeals). Since all the three appeals relate to eligibility of Modvat credit on capital goods, all of them are taken up simultaneously and this order is being passed.

2. Heard both the sides.

3.1 The learned CA first of all submitted that the review petitions filed by the department before the Commissioner (Appeals) were not maintainable since the Commissioner had directed the Assistant Commissioner to file appeal against the Order-in-Original passed by the Dy. Commissioner. According to Section 35E (2), the Commissioner could have directed only "such authority" who had passed the order. He relied upon the following cases in support of his contention:-

(i) CCE Vs. Silver Streak Welding Products India Pvt. Ltd. - 2008 (226) ELT 704 (Bom)

(ii) CCE Vs. Lloyds Metals & Engineers Ltd. - 2003 (159) ELT 144 (T)

(iii) Supreme Industries Ltd. Vs. CCE - 1999 (114) ELT 1003(T)

(iv) Safex Fire Services Ltd. Vs. CCE - 2004 (166) ELT 419 (T) (v) SG Exporter Vs. Addl. Commr - 2005-TIOL-225 (Bang.).

3.2 On merits, he submitted that even though the Commissioner (Appeals) accepted that f