TMI Blog2014 (8) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... t used duty paid input, input and credit etc., in the manufacture of POP moulds, which was captively used in the manufacture of final product. It appears that POP moulds cannot be treated as duty paid capital goods and prima facie, Rule 3(5A) of Cenvat Credit Rules, 2004 would not apply - Following decision of applicant's own case [2014 (1) TMI 1419 - CESTAT NEW DELHI] - Stay granted. - E/261/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that they manufactured Plaster of Paris Moulds for captive consumption and claimed exemption under Notification No.67/95-CE, dated 16.03.1995. He submits that these goods were repeatedly used and then it was cleared as waste and scrap of POP moulds. He relied upon the decision of the Delhi Bench of the Tribunal in their own case vide Stay Order No.1263/2012-EX(BR), dated 03.08.2012, granted u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that POP moulds cannot be treated as duty paid capital goods and prima facie, Rule 3(5A) of Cenvat Credit Rules, 2004 would not apply. We find that in the applicant's own case on an identical issue, vide Stay Order, dated 03.08.2012, stay was granted. The relevant portion of the Stay Order is reproduced below:- 5. On the other hand, learned Counsels for the respondent have contend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty and stay recovery thereof till disposal of the appeal. Stay application is allowed. 4. The learned Authorised Representative on behalf of the Revenue attempted to distinguish the earlier decision relying on the decision of the Tribunal in the case of JNM Fibres Pvt. Ltd. Vs Commissioner of Central Excise, Jaipur-II reported in 2012 (280) E.L.T.458 (Tri.-Del.) and other decision. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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