TMI Blog2016 (4) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... unit - Held that:- in view of the decision of Tribunal in the case of Elcon Clipsal India Ltd. vs CCE, Ahmedabad [2002 (9) TMI 140 - CEGAT, COURT NO. II, NEW DELHI], the exemption for captive consumption cannot be denied if the capital goods are used within the factory or production. The ownership of the goods is not relevant. The only criteria for grant of exemption is the capital goods manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) Delhi-II. The main appellant is engaged in manufacture of plastic molded parts of automobiles and household items, and moulds and dies for the said parts, liable to Central Excise duty. Certain enquiries were conducted by the Revenue. It was found that the appellant was manufacturing moulds for manufacture of plastic parts; issued invoices and received payment for such moulds. Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00/-. Aggrieved by this order, the appellants are in appeal. 2. The Ld. Counsel for the appellant submitted that the moulds on which duty is sought to be demanded were not cleared out of the factory. These moulds are rightly elgible for exemption under Notification No. 67/95-CE dated 16.03.1995. These cannot be subjected to duty only on the ground that invoices have been raised for that. As lon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factured and captively used by the appellants. Here, we note that the demand is for payment of duty on the various invoices raised by the appellant to receive payment from the buyers in respect of such moulds. It is an admitted fact that the moulds were not cleared out of the appellants unit. The Tribunal in Elcon Clipsal India Ltd. 2002 (146) ELT 360 (Tri. Del) and in BPL Electronics Ltd. 1994 (7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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