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TMI Blog2016 (1) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... "Dies" which were used, according to the Department, exclusively in the manufacture of exempted goods viz. "Aluminium Road Wheels" and cleared without payment of duty to the defence establishment in terms of Notification No. 4/2006-C.E. Adjudicating authority confirmed the demands raised along with interest and also imposed equivalent amount of penalty. Aggrieved by such orders, appeals were preferred before the first appellate authority. The first appellate authority, after following due process of law, dismissed the appeals filed by the appellant. 3. Learned Counsel would submit that the "Dies Block" which was used as an input on which Central Excise duty is paid. It is her submission that by utilizing the said "Dies Block", the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rections of this Tribunal, "Die" No. HBLT02108008 and HFNB04008008 was physically verified by the Asst. Commissioner of Central Excise, Pune East and reported that the said "Dies Block" were used in the manufacture of "Aluminium Road" used in "Wheels" which are exempted and supplied to defence establishment. He would submit that this report was filed by the authorities on 1-12-2014 and is on record. He would submit that the invoice which was prepared by the appellant in that case is a different "Dies Block" No. He would submit that in the engineering field a little change in the "Die" and "Dies Block" will amount to a new "Die" and "Dies Block". Hence the Cenvat credit denied to the appellant is correct. 5. I have considered the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise duty on the final products cleared to the same defence establishment as spares and had also produced invoice No. 90079451, dated 22-9-2008 for clearance of the same final product manufactured out of common "Die" without payment of duty. I find that as and when the goods are cleared as "original equipment" for tanks and other armoured fighting vehicles, duty liability is not discharged and benefit of Notification No. 4/2006-C.E. is availed and the very same goods when cleared as spares for same vehicles and Tanks they discharged duty liability. Bench had directed the lower authorities to verify the claim and the report from the Commissionerate, Pune-IV is as under :- "OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE Pune-IV ICE HOUSE; 41- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above subject. In this regard, as per the direction of the Hon'ble CESTAT, it is to submit that, the Die No. HBLT02108008 and HFNB04008008 is physically -verified by A.C.C. Ex., Pune East Division and it is reported that the said Die Blocks are used exclusively for manufacture of Aluminium rods, used in wheels which are exempted, as they are supplied to defense only. As desired, the related invoices, i.e., 900773912, dated 6-6-2008, 90076768, dated 29-7-2008 and 90079451, dated 22-9-2008 are enclosed herewith. Yours faithfully Sd/- (A.M. Malu) Assistant Commissioner, (L & T) Central Excise, Pune-IV Commte." Encl : As above. 6.2 I find that the said report is factually erroneous as I notice the invo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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