Per P.G. Chacko : These are Revenue's appeals. Appeal Nos. E/1979-1980/2001 are against order No. 386-387/2001 dated 12.6.2001 of the Commissioner (Appeals) and the remaining two appeals are against order No. 4-5/2001 dated 22.1.2001 of the same authority. In fact, the lower appellate authority had passed order dated 12.6.2001 by following its earlier order dated 22.1.2001. In all these appeals, M/s Jai Drinks P. Ltd., Jaipur are the common respondents. The lower appellate authority, by the impugned orders, allowed certain amounts of Modvat credit to the respondents for various period between 1.3.99 and 31.12.99 on inputs supplied by 100% Export-Oriented Undertakings (EOUs). The respondents had taken the Modvat credits in question in terms of Notification No. 21/99-CE (NT) dated 28.2.99. That Notification restricted the Modvat credit on inputs cleared by 100% EOUs to the Domestic Tariff Area (DTA), to the extent of duty equal to the additional duty leviable on like goods (if imported into India) under Section 3 of the Customs Tariff Act, 1975, equivalent to the duties of excise leviable under Section 3 of the Central Excise Act, 1944 and Section 3 of the Additional Duties of E