K. Sankararaman, Member (T)

1. These three stay petitions along with their corresponding appeals filed by the Collector of Central Excise, Patna, are directed against three orders in appeal passed by the Collector of Central Excise (Appeals), Calcutta, whereby he allowed the appeals filed by the present respondent, M/s. Telco, Jamshedpur, and held that the disallowance of Modvat Credit in respect of hydraulic jacks and tool kits supplied along with the motor vehicles was not in order, as the time limit prescribed under Section 11A had expired. In the appeals before us it has been urged that rectification of Modvat credit wrongly availed is specifically and separately provided for in Rule 57 I itself, and, accordingly, the matter was regulated and disposed of by the lower authorities under that provision, and that the Collector (Appeals) was in error in applying the time limit in terms of Section 11A, which, it was contended in the appeal, has got no application in the present matter. As the Bench felt that the issue covered in the stay petition and the appeal themselves could be disposed of together, we proceed to take up the appeals straightaway. This will have the effect of r