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2016 (1) TMI 99 - CESTAT MUMBAI

2016 (1) TMI 99 - CESTAT MUMBAI - 2015 (326) E.L.T. 741 (Tri. - 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 Rules and accessories of weaving machine also become capital goods in terms of definition of capital goods given under the Cenvat Credit Rules. In view of the above, we find that .....

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4. They are also manufacturing Dobby Cards and using the same within their 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 consumed within the factory of production. In respect of the input(s), the notification prescribes certain additional conditions for claiming the benefit. The additional condi .....

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llowing has been held:- 3. It is clearly established that the "Tools & 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 Heading No. 82.07, "Tools & Dies" are capital goods, also for the purpose of Notification No. 67/95-CE. The appellants have correctly pleaded that the ineligibil .....

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