TMI Blog2016 (1) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... The entire exercise which was to be undertaken by the lower authorities to find out whether the same are manufactured and cleared on payment of duty as well as without payment of duty, was not properly addressed - Cenvat Credit allowed - Decided in favor of assessee. - E/977/2009-Mum and E/890/2010-Mum - Final Order Nos. A/1917-1918/2015-WZB/SMB - Dated:- 2-7-2015 - Shri M.V. Ravindran, Member (J) Ms. Padmavati Patil, Advocate, for the Appellant. Shri Ashutosh Nath, Assistant Commissioner (AR), for the Respondent. ORDER These appeals are directed against Orders-in-Appeal No. P.III/VM/100/09, dated 16-7-2009 and P.III/VM/63/10, dated 29-3-2010. 2. The issue involved in these cases is regarding the eligibility to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Dies Block and submit that these Dies Block are used for top and bottom having end Sl. No. 8008. It is her submission that the invoices which were given by the appellant during earlier hearing were sent for verification and the report is already filed which indicates that appellant had used the Dies for; manufacture of Aluminium Road Wheels which are exempted is a wrong findings of the report of the lower authorities. It is her submission that in the appellant s own case, vide Order No. PIII/401/05, dated 17-11-2005, the issue is settled by the Commissioner (Appeals) in their favour and the said order-in-appeal has not contested by the department. 4. Learned D.R. on the other hand would draw my attention to the report sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Dies and Machines are eligible capital goods, for availment of Cenvat credit of the Central Excise duty paid. The inputs which are going into manufacture of such Dies and Machines are also eligible to be availed as Cenvat credit inasmuch, that the Dies are used for manufacture of final product within the factory premises. The entire findings of the lower authorises in this case for denial of Cenvat credit on the Die is based upon the findings that the said Die which is manufactured in the appellant s premises is used exclusively in the manufacture of exempted goods. I find that the Die in question is HBLT and HFNB. When these matters were heard earlier, appellant had filed a specimen sample invoices 900773912, dated 6-6- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 invoices No. 90073 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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