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2016 (1) TMI 968 - AT - Central ExciseEligibility to avail CENVAT credit on the amount of Central Excise Duty paid on moulds and dies - Moulds sent to job worker - period involved in this appeal is pre 21/07/1995 and post 21/07/1995 - Held that:- As regards the case prior to 21/07/1995, we find that the show cause notice, and the adjudication order indicated how many moulds were sent to job worker prior to 21/07/1995, provisions of rules definitely indicate that the said moulds and dies, needs to be used in the factory of the manufacturer; on the specific query from the bench, Learned departmental representative was not able show from the records, how many moulds were received and sent out. On the specific query from the bench, learned counsel from the respondent submits that the moulds which were received prior to 21.07.1995 were sent out after 21.07.1995, but unable to produce any evidence; submits that out of 52 molds, 10 molds were received prior to 21.07.1995. In our considered view, the claim of the appellant that these 10 molds were received prior to 21.07.1995, was sent to job worker after being installed in factory premises and used, for the processing of plastic items is not evidenced. It is the submission that the respondent may be given an opportunity to do so. If respondent is able to justify their claim that these 10 moulds were installed in their factory and put to use and subsequently sent to job worker, they may have a case. For this limited purpose, we hold that the matter needs reconsideration by the adjudicating authority. Accordingly as has been directed by us, in respect of duty liability of 10 molds which were received prior to 21.07.1995, we remand the matter back to the adjudicating authority, to consider the issue afresh and arrive at a conclusion, after following the principles of natural justice and respondent may produce evidence if any, in support of their claim.
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