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M/s. Raymond Ltd. Versus Commissioner of Central Excise, Mumbai-III

2016 (1) TMI 99 - CESTAT MUMBAI

Captive Consumption - Exemption under Notification No. 67/95-CE dated 16.3.1995 - Manufacture of full exempted final product - Held that:- Dobby cards are accessories of weaving machine. Weaving machine being capital goods under the Cenvat Credit Rul .....

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s set aside - Decided in favour of assessee. - Appeal No. E/345/07 - Final Order No. A/3070/2015-WZB/EB/Mum - Dated:- 28-8-2015 - Anil Choudhary, Member (J) And Raju, Member (T) For the Appellant : Shri Prasad Paranjape, Adv For the Respondent : Shri .....

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factory for manufacturing of goods. On the dobby cards, they are availing exemption under Notification No. 67/95-CE dated 16.3.1995. Notification No. 67/95 exempts capital goods and inputs from whole of Central Excise, duty if the same are captively .....

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final products. 2. The Order-in-Original while analyzing that the said dobby cards are accessories of Weaving machine (capital goods), denies the benefit of Notification No. 67/95-CE on the grounds that the final product manufactured by them is full .....

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& Dies", are covered in the category of "Capital goods" as mentioned in Notification No. 67/95-CE dated 16.3.95. The notification refers to capital goods covered by heading Nos. 82.02 to 82.11,. Obviously therefore being covered by .....

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s in the manufacture of fully exempt final products, applies only to "inputs". Since the "Tools & Dies" are capital goods, no such disqualification is prescribed for "capital goods". In other words, despite the use o .....

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