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2016 (1) TMI 476 - CESTAT MUMBAI

2016 (1) TMI 476 - CESTAT MUMBAI - 2015 (325) E.L.T. 883 (Tri. - Mumbai) - Cenvat credit on the quantity of Dies Block - according to the Department, Dies Block, were used 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. - Held that:- the invoices No. 90073912 and 90076768 were indicating discharge of Central Excise duty @ 14% for the clearance of the final produ .....

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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 avail Cenvat credit on the quantity of Dies Block which were consumed in t .....

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ing 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 appellant manufacture Die which are further used for manufacturing of Aluminium Road Wheels . It is her submission that Dies are exempted by Notification No. 67/95 and Aluminium Road Wheels which was manufactured and cleared to defence establi .....

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. 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 fa .....

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pted 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 submissions made at length by b .....

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d Wheels to the defence establishment without payment of duty availing benefit of Notification No. 4/2006-C.E. It is also undisputed that 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 a .....

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e 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. .....

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POST AD MOST URGENT F.No. PIV/TC-350/2011,/8816 Pune the 26th Nov. 2014 To The Assistant Commissioner (A.R.), CESTAT, Mumbai. 3rd & 4th Floor, Jai Centre, P.D. Mello Road, Masjid (East), Mumbai 400 009. Sir, Sub :- Appeal No. E/890/10 filed by Bharat Forge v. CCE, Pune-III reg. - ……………………………………………………………………&hellip .....

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