2006 (6) TMI 271

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..... [Order]. -  Heard both sides. The appellant have obtained moulds under Rule 57-S of the Central Excise Rules, 1944 and taken credit of the duty paid on such moulds as capital goods. It is the contention of the appellant that the moulds have been used in the production of finished goods and subsequently after becoming waste and scrap, partly they have been cleared on payment of duty which ha .....

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..... without any qualification whatsoever, use to which the appellant have put the capital goods cannot be questioned. There is also no requirement to pay any duty on such use in terms of Rule 57-S. Hence the demand of duty on the appellant is not supported by any legal provision. Accordingly, the impugned order is set aside and the appeal is allowed. Dictated and pronounced in the open court.
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