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2011 (9) TMI 878 - AT - Central ExciseRespondent manufactured tools and dies for a customer and used the same in their own factory for manufacture of components for the same customer - Respondent recovered the price of such tools and dies from the customer by raising a commercial invoice - Respondent was availing the benefit of service tax paid on GTA services for outward transportation of their finished goods - Commissioner (Appeals) in the impugned order has held that respondent need not pay duty on tools, dies and fixtures and Cenvat credit is admissible - Held that:- As regards duty, liability on tools, dies and fixtures, Notification No. 67/95-C.E., dated 16-3-1995 exempts capital goods as defined in Cenvat Credit Rules, 2004 manufactured in a factory and used within the factory of production. The notification does not speak of any ownership. It is an unconditional exemption which provides exemption to capital goods manufactured in a factory and used within the factory - Once goods are manufactured and used in the same factory, the notification squarely applies - Following the decisions of the Tribunal in the case of BPL Electronics Ltd. v. CCE, Bangalore reported in [1994 (3) TMI 190 - CEGAT, NEW DELHI], Elcon Clipsal India Ltd. v. CCE, Ahmedabad reported in [2002 (9) TMI 140 - CEGAT, COURT NO. II, NEW DELHI] - Decided against Revenue.
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