TMI Blog2016 (8) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- the condition specified in the notification is not violated inasmuch as the factory itself has moved to Noida and since the mould in question continues to be used within the factory it cannot be said that the moulds have been cleared out of the factory. The fact also remains that in case duty is paid on the moulds on its transfer to Noida, such duty will be available as cenvat credit to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on parts, telephony apparatus etc. classifiable under chapter 84 and 85. The appellant also manufacture moulds which are used within the factory for manufacture of parts. The dispute arose when the Central Excise Officers during audit of the appellant noticed that the appellant has issued invoices for moulds in the name of a customer but failed to pay excise duty claiming the benefit of Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred to their Noida unit. However, the moulds have not been transferred to their customer. They further submitted that even if the duty is paid at Delhi unit, and the moulds are transferred to their Noida unit the same will be available as cenvat credit to the Noida unit and consequently it will be a revenue neutral exercise. 3. Heard Shri Ravinder Singh, ld. Consultant for the appellant an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he moulds have been transferred to appellant s own factory at Noida. However, it is to be noted that this transfer is as a part of closing down of the appellant factory and shifting the entire factory and merging that their own unit at Noida. The question to be answered is whether such transfer of the mould violate the condition in the Notification No. 67/95-CE dated 16.03.1995 to the effect th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
